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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 112-85  Options  

 [No equivalent]


Exercise of options
ItemIn this situation:Element affected:See section:
1Grantee of option acquires the CGT asset the subject of the optionFirst element of cost base and reduced cost base134-1
...........
2Grantor of option acquires the CGT asset the subject of the optionFor the grantor - the first element of cost base and reduced cost base;
For the grantee - the second element of cost base and reduced cost base
134-1


 



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