If you have received bonus units on or after 20 September 1985, you may make a capital gain when you dispose of them.
The CGT rules for bonus units are similar to those for bonus shares. However, the rules do not apply if the bonus units are issued by a corporate unit trust or a public trading trust.
When the unit trust issues the bonus units, they will generally tell you what amount (if any) you have to include in your assessable income. You need to keep a record of that information to work out your CGT obligation when you dispose of them.
Flowchart 2 in appendix 3 summarises the rules applying to bonus units issued on or after 20 September 1985.