Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 269
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Concepts and tests applied in Divisions 266 and 267
A trading in units in a unit trust occurs if there is an issue, redemption or transfer of, or other dealing in, the units.
Subdivision 269-B
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Abnormal trading
SECTION 269-10
269-10
TRADING
A trading in units in a unit trust occurs if there is an issue, redemption or transfer of, or other dealing in, the units.
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