Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS

Division 130 - Investments

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Guide to Division 130

SECTION 130-1 What this Division is about

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This Division sets out the rules for these kinds of investments:

• bonus shares and units; and

• rights; and

• convertible interests; and

• shares acquired under an employee share scheme; and

• exchangeable interests; and

• exploration investments.

Most are about modifying the cost base and reduced cost base of a CGT asset.