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
There is an abnormal trading in units in a unit trust if a trading occurs in its units that the trustee knows or reasonably suspects is part of an acquisition of the trust or merger of the trust with another trust.
Subdivision 269-B
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Abnormal trading
SECTION 269-20
269-20
ABNORMAL TRADING
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SUSPECTED ACQUISITION OR MERGER
There is an abnormal trading in units in a unit trust if a trading occurs in its units that the trustee knows or reasonably suspects is part of an acquisition of the trust or merger of the trust with another trust.
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