Commonwealth Consolidated Acts Commonwealth Consolidated ActsTo avoid doubt, if a person acquires either the beneficial interest or the legal interest in a share or right, the value that is applicable for the purposes of this Division is the value of the share or right, not the value of the interest in the share or right.
Notes: 1. It is the value of the share or right that is relevant because the taxpayer is taken to have acquired the share or right--see section 139G.
2. Double taxation is avoided by section 139DA.