Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 130.1

What this Division is about

This Division sets out the rules for these kinds of investments:

  bonus shares and units; and

  rights; and

  convertible interests; and

  shares acquired under an employee share scheme; and

  exchangeable interests; and

  exploration investments.

Most are about modifying the cost base and reduced cost base of a CGT asset.

Table of sections

130 - 15   Acquisition time and cost base of bonus equities

Operative provisions

130 - 20   Issue of bonus shares or units



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