Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 130.45

Acquisition of rights

  (1)   If you * acquired the rights from the company or trustee, you are taken to have acquired the rights when you acquired the original shares or interests or the original units or interests.

Acquisition of shares, units or options on exercise of rights

  (2)   You are taken to have * acquired the new * shares, units or options when you exercise the rights.