Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 960.225

  (1)   There is an abnormal trading in * shares in a company, or in units in a unit trust, if a * trading in the shares or units is 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;

  (d)   any connection between the trading and a * tax loss or other deduction of the company or trust.

  (2)   There may also be an abnormal trading under any of the following provisions.