(a) you acquired a beneficial interest in a right before 1 July 2009; and
(b) on or after 1 July 2009, the right becomes a right to acquire a beneficial interest in a share.
(2) Division 13A of the Income Tax Assessment Act 1936 is taken to have applied as if the right had always been a right to acquire the beneficial interest in the share.
(3) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment at any time for the purpose of giving effect to subsection (2) of this section.
102 - 1 Application of Parts 3 - 1 and 3 - 3 of the Income Tax Assessment Act 1997
102 - 5 Working out capital gains and capital losses
102 - 15 Applying net capital losses
102 - 20 Net capital gains, capital gains and capital losses for income years before 1998 - 99
102 - 25 Transitional capital gains tax provisions for certain Cocos
(Keeling) Islands and Norfolk Island assets