INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 11A - Unit trust-issued options to unitholders to acquire unissued units  

SECTION 160ZYXB  

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