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 160ZZSF   ABNORMAL TRADING: GENERAL PROVISION  

160ZZSF(1)   [All relevant factors]  

There is taken to have been an abnormal trading in shares in the company, or in units in the trust, if a trading in the shares or units was abnormal having regard to all relevant factors, including these:

(a) the timing of the trading, when compared with the normal timing for trading in the company's shares or in the trust's units;

(b) the number of shares or units traded, when compared with the normal number of the company's shares, or the trust's units, traded;

(c) any connection between the trading and any other trading in the company's shares or in the trust's units.

160ZZSF(2)   [Other sections may define]  

There may also be an abnormal trading under section 160ZZSG, 160ZZSH or 160ZZSI.