INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 11 - Company-issued options to shareholders to acquire unissued shares  

SECTION 160ZYT  

160ZYT   TIME OF ACQUISITION OF OPTION  
The option shall be deemed, for the purposes of this Part, to have been acquired by the shareholder at the time when the shareholder acquired the original shares.