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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-70  Convertible interests  

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Convertible interests
ItemIn this situation:Element affected:See section:
1You acquire shares, or units in a unit trust, by converting a convertible interestFirst element of cost base and reduced cost base130-60


 



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