Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 130 - Investments  

Subdivision 130-B - Rights  

SECTION 130-45   Timing rules  
Acquisition of rights

130-45(1)    

If you *acquired the rights from the company or trustee, you are taken to have acquired the rights when you acquired the original shares or interests or the original units or interests.

Acquisition of shares, units or options on exercise of rights

130-45(2)    
You are taken to have *acquired the new *shares, units or options when you exercise the rights.