Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 112.60

Bonus shares or units

 

Bonus shares or units

Item

In this situation:

Element affected:

See section:

1

A company issues you with bonus shares

First element of cost base and reduced cost base

130 - 20

2

A unit trust issues you with bonus units

First element of cost base and reduced cost base

130 - 20



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