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 112-70   Convertible interests  

Convertible interests
Item	In this situation:	Element affected:	See section:
1	You acquire shares, or units in a unit trust, by converting a convertible interest	First element of cost base and reduced cost base	130-60