Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 139FL

If calculation percentage is less than 50%

             (1)  If the calculation percentage is less than 50%, the market value of the right is nil.

If calculation percentage is equal to or greater than 50% but less than 110%

             (2)  If the calculation percentage is equal to, or greater than, 50% but less than 110%, go to the instructions for using Table 1 in section 139FM that are set out below that Table.

If calculation percentage is equal to or greater than 110%

             (3)  If the calculation percentage is equal to, or greater than, 110%, go to the instructions for using Table 2 in section 139FN that are set out below that Table.