112-65
CurrentRights
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 112Modifications to cost base and reduced cost base
Subdivision 112-BFinding tables for special rules
112-65 Rights
Exercise of rights | |||
Item | In this situation: | Element affected: | See section: |
1 | You exercise rights to acquire shares, or options to acquire shares, in a company | First element of cost base and reduced cost base | 130‑40 |
2 | You exercise rights to acquire units, or options to acquire units, in a unit trust | First element of cost base and reduced cost base | 130‑40 |
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