Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 489

                   If an interest in a FIF or a FLP has been disposed of or acquired, the time of disposal or acquisition is:

                     (a)  if the interest was disposed of or acquired under a contract--the time of making of the contract; or

                     (b)  otherwise--the time of the change in the ownership of the interest that is or gave rise to the disposal or acquisition.