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/usr/share/qt4/mkspecs/common/gcc-base-unix.conf is in qt4-qmake 4:4.8.1-0ubuntu4.

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#
# Base qmake configuration for GCC on *nix-systems
#
# Before making changes to this file, please read the comment in
# gcc-base.conf, to make sure the change goes in the right place.
#
# To verify that your change has the desired effect on the final configuration
# you can use the manual test in tests/manual/mkspecs.
#

include(gcc-base.conf)

QMAKE_LFLAGS_SHLIB  += -shared
QMAKE_LFLAGS_PLUGIN += $$QMAKE_LFLAGS_SHLIB
QMAKE_LFLAGS_SONAME += -Wl,-soname,
QMAKE_LFLAGS_THREAD +=
QMAKE_LFLAGS_RPATH   = -Wl,-rpath,

# -Bsymbolic-functions (ld) support
QMAKE_LFLAGS_BSYMBOLIC_FUNC = -Wl,-Bsymbolic-functions
QMAKE_LFLAGS_DYNAMIC_LIST   = -Wl,--dynamic-list,