Section 130 — Income Tax Assessment Act 1997 (Cth)

‑1 What this Division is about

This Division sets out the rules for these kinds of investments:

• bonus shares and units; and

• rights; and

• convertible interests; and

• shares acquired under an employee share scheme; and

• exchangeable interests; and

• exploration investments.

Most are about modifying the cost base and reduced cost base of a CGT asset.

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 125 — ‑1 What this Division is about
s 126 — ‑1 What this Division is about
s 128 — ‑1 What this Division is about
s 132 — ‑1 Lessee incurs expenditure to get lease term varied or waived
s 134 — ‑1 Exercise of options
s 137 — ‑1 What this Subdivision is about

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