Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 130 - Investments  

SECTION 130-1   What this Division is about  


This Division sets out the rules for these kinds of investments:

  • · bonus shares and units; and
  • · rights; and
  • · convertible interests; and
  • · shares acquired under an employee share scheme; and
  • · exchangeable interests; and
  • · exploration investments.
  • Most are about modifying the cost base and reduced cost base of a CGT asset.


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