INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 12A - Convertible notes - unit trusts  

SECTION 160ZZBAA  

160ZZBAA   DIVISION NOT TO APPLY TO TRADITIONAL SECURITIES  
This Division does not apply in relation to a convertible note that is a traditional security within the meaning of section 26BB .