Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-H - Abnormal trading in shares or units  

SECTION 960-230  

960-230   Abnormal trading - 5% of shares or units in one transaction  
There is an abnormal trading in *shares in a company, or in units in a unit trust, if 5% or more of the shares or units are *traded in one transaction.

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