Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 139G

                   A person acquires a share or right if:

                     (a)  another person transfers the share or right to that person (other than, in the case of a share, by issuing the share to that person); or

                     (b)  in the case of a share--another person allots the share to that person; or

                     (c)  in the case of a right--another person creates the right in that person; or

                     (d)  the person otherwise acquires a legal interest in the share or right from another person; or

                     (e)  the person acquires a beneficial interest in the share or right from another person.

In those circumstances, the other person provides the share or right.