INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 20 - Changes in majority underlying interests in assets  

Subdivision D - Abnormal trading  

SECTION 160ZZSG  

160ZZSG   ABNORMAL TRADING: 5% OF SHARES OR UNITS IN ONE TRANSACTION  
There is taken to have been an abnormal trading in shares in the company, or in units in the trust, if 5% or more of the shares or units were traded in one transaction.