Commonwealth of Australia Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 130.1

What this Division is about

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.

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

Guide to Subdivision 130-A

Table of sections

130-15      Acquisition time and cost base of bonus equities

Operative provisions

130-20      Issue of bonus shares or units


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