INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThere 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.
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