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 (other than a wholesale widely held trust) if 5% or more of the units are traded in one transaction.
Subdivision 269-B
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Abnormal trading
SECTION 269-25
269-25
ABNORMAL TRADING
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5% OF UNITS IN A SINGLE TRANSACTION
There is an abnormal trading in units in a unit trust (other than a wholesale widely held trust) if 5% or more of the units are traded in one transaction.
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