INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 12A - Convertible notes - unit trusts  

SECTION 160ZZBB  

160ZZBB   CONVERSION OF NOTE NOT TO CONSTITUTE DISPOSAL  
For the purposes of this Part, a convertible note shall not be taken to have been disposed of by the conversion of the note into units.