INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 7 - Bonus units in unit trusts  

SECTION 160ZYEA  

160ZYEA   COST BASE ETC. OF CERTAIN BONUS UNITS  
Where the time of acquisition of the bonus units by the taxpayer is determined under paragraph 160ZYD(a), the cost base, indexed cost base and reduced cost base to the taxpayer of the bonus units shall be determined as if the amount of any consideration in respect of the acquisition of the bonus units were increased by the market value of the bonus units immediately before that time (not including any part of that market value that is attributable to amounts that, apart from this section, would be taken into account in determining that cost base, indexed cost base or reduced cost base, as the case may be).