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 112-65   Rights  



Exercise of rights
Item In this situation: Element affected: See section:
1 You exercise rights to acquire shares, or options to acquire shares, in a company First element of cost base and reduced cost base 130-40
.
2 You exercise rights to acquire units, or options to acquire units, in a unit trust First element of cost base and reduced cost base 130-40


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