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