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 160ZZSH  

160ZZSH   ABNORMAL TRADING: SUSPECTED ACQUISITION OR MERGER  
There is taken to have been an abnormal trading in shares in the company, or in units in the trust, if there was a trading in those shares or units that the company or trustee knows or reasonably suspects was part of an acquisition or merger of the company with another company or of the trust with another trust.