INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
There is taken to have been an abnormal trading in shares in the company, or in units in the trust, if a trading in the shares or units was abnormal having regard to all relevant factors, including these:
(a) the timing of the trading, when compared with the normal timing for trading in the company's shares or in the trust's units;
(b) the number of shares or units traded, when compared with the normal number of the company's shares, or the trust's units, traded;
(c) any connection between the trading and any other trading in the company's shares or in the trust's units. 160ZZSF(2) [Other sections may define]
There may also be an abnormal trading under section 160ZZSG, 160ZZSH or 160ZZSI.
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