ITAA 1997 s F) of the share at the time they are allocated it (that is, when they first acquire a beneficial interest in the share) in accordance with subsection 130-80(3)
ATO documents that consider ITAA 1997 s F) of the share at the time they are allocated it (that is, when they first acquire a beneficial interest in the share) in accordance with subsection 130-80(3)