The other consequences relate to the * shares the partners receive and depend on when they * acquired their interests in the assets of the * business.
Note 1: There are 3 possible cases:
• a partner acquired all the interests on or after 20 September 1985: see section 122 - 180;
• a partner acquired all the interests before that day: see section 122 - 185;
• a partner acquired some of the interests on or after that day: see section 122 - 190.
Note 2: There are other consequences for the partnership and the
company if the partners dispose of their interests in trading stock of the
partnership: see Division 70.