Bonus units issued where an amount is included in assessable income

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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.

If the bonus units were issued before 20 September 1985 any capital gain or capital loss is disregarded as they are pre-CGT assets.

The cost base and reduced cost base of the 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.