Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_9
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 156738–157570

9                        A company or trustee of a unit trust issues you with bonus equities because it owes you an amount, and the amount is not included in your assessable income                                                                                                    if the original equities are post‑CGT assets, or are pre‑CGT assets and fully paid—when you acquired the original equities; or   section 130‑20
                                                                                                                                                                                                                                                                                        if the original equities are pre‑CGT assets and you had to pay an amount for the bonus equities—when the liability to pay arose