INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 11 - Company-issued options to shareholders to acquire unissued shares  

SECTION 160ZYS  

160ZYS   EXERCISE OF OPTION NOT TO CONSTITUTE DISPOSAL  
The option shall not be taken to have been disposed of by the exercise of the option.