Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 3/4)
Character Range: 7713452–7716265

*tax loss or other deduction.

Time when abnormal trading happens
 (2) The *abnormal trading happens at the time of the particular transaction that causes the 5% figure to be exceeded.

960‑240  Abnormal trading—suspected acquisition or merger
  There is an abnormal trading in *shares in a company, or in units in a unit trust, if a *trading in those shares or units happens which the company or trustee knows or reasonably suspects is part of an acquisition or merger of the company with another company, or of the trust with another trust.

960‑245  Abnormal trading—20% of shares or units traded over 60 day period
 (1) There is an abnormal trading in *shares in a company or units in a unit trust if more than 20% of the shares or units are *traded during a 60 day period.

Time when abnormal trading happens
 (2) The *abnormal trading happens at the end of the 60 day period concerned.

Subdivision 960‑J—Family relationships

Guide to Subdivision 960‑J

960‑250  What this Subdivision is about

      This Subdivision has 2 principles for defining family relationships.
      The first principle is to treat an unmarried couple (whether of the same sex or different sexes) in the same way as a married couple if:

                (a) their relationship is registered under particular State or Territory laws; or
                (b) they live together on a genuine domestic basis.

      The second principle is to treat anyone who is defined to be an individual's child in the same way as the individual's natural child would be treated.
      Both principles extend to tracing other family relationships, including beyond couples and children and their parents.

Table of sections

Operative provisions
960‑252 Object of this Subdivision
960‑255 Family relationships

Operative provisions

960‑252  Object of this Subdivision
 (1) The first object of this Subdivision is to ensure that the same consequences flow under this Act and the other Acts to which this Subdivision applies from the relationship between 2 people who are an unmarried couple (whether of the same sex or different sexes) as from a marriage, if:
 (a) the relationship is registered under a *State law or *Territory law (as mentioned in paragraph (a) of the definition of spouse in subsection 995‑1(1)); or
 (b) they live together on a genuine domestic basis.
 (2) The second object of this Subdivision is to ensure that under this Act and the other Acts to which this Subdivision applies, anyone who is defined to be an individual's *child is treated in the same way as if he or she were the individual's natural child.

960‑255  Family relationships

Relationships between couples
 (1) If one individual is the *spouse of another individual because of the definition of spouse in subsection 995‑1(1), relationships traced to, from