Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 2/2)
Character Range: 501044–502071

property as determined by the Commissioner; or
                                                                                                                                                                the shares are listed for quotation in the official list of a stock exchange that is listed under the heading "Australia" in regulations made for the purposes of the definition of *approved stock exchange; and  (e) if the gift is shares described in paragraph (e) of the previous column—the market value of the shares on the day you made the gift.
                                                                                                                                                                the *market value of the shares on the day you made the gift is $5,000 or less; and
                                                                                                                                                                you acquire the shares at least 12 months before making the gift.