Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-H - Abnormal trading in shares or units  

SECTION 960-245   Abnormal trading - 20% of shares or units traded over 60 day period  

960-245(1)    
There is an abnormal trading in *shares in a company or units in a unit trust if more than 20% of the shares or units are *traded during a 60 day period.

Time when abnormal trading happens

960-245(2)    
The *abnormal trading happens at the end of the 60 day period concerned.