Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) There is an abnormal trading in * shares in a company, or in units in a unit trust, if the company or trustee knows or reasonably suspects that an entity (or an entity and one or more of the entity's * associates) has acquired (or redeemed) 5% or more of the shares or units in 2 or more transactions and would not have done so if the company or trust did not have a * tax loss or other deduction.
Time when abnormal trading happens
(2) The * abnormal trading happens at the time of the particular transaction that causes the 5% figure to be exceeded.