Bonus units issued where an amount is included in assessable income

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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If you include any amount in your assessable income as a result of the issue of 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.