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TAXATION LAWS AMENDMENT ACT (No. 4) 1986 No. 154 of 1986 - SECT 30
What constitutes a disposal or acquisition
30. Section 160M of the Principal Act is amended by inserting after paragraph
(5) (a) the following paragraph:
"(aa) an issue of units in a unit trust by the trustee of the unit trust
constitutes an acquisition of the units by the person to whom they were issued
but does not constitute a disposal of the units by the trustee of the unit
trust;".
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