Income Tax Assessment Act 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

Division 269 - Concepts and tests applied in Divisions 266 and 267  

Subdivision 269-B - Abnormal trading  

SECTION 269-25  

269-25   ABNORMAL TRADING - 5% OF UNITS IN A SINGLE TRANSACTION  

There is an abnormal trading in units in a unit trust (other than a wholesale widely held trust) if 5% or more of the units are traded in one transaction.