Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-60   Bonus shares or units  

Bonus shares or units
Item	In this situation:	Element affected:	See section:
1	A company issues you with bonus shares	First element of cost base and reduced cost base	130-20
.
2	A unit trust issues you with bonus units	First element of cost base and reduced cost base	130-20