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End of attention
If you include any amount in your assessable income as a result of the issue of the bonus units, their acquisition date is the date they were issued, regardless of when you acquired the original units. The cost base of bonus units is the amount included in your assessable income as a result of the issue of those units, plus any calls you made if they were only partly paid.
Flowchart 2 in appendix C summarises the different rules which apply to the treatment of bonus units.
Last modified: 18 Sep 2009QC 18323