New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)

Schedule 4   Cross border employee shares or rights

Part 1   Amendments

Income Tax Assessment Act 1936

9   Subsection 139CC(2)

Omit "subsection 139B(2)", substitute "subsection 139B(2) or (2A)".

Note: The heading to subsection 139CC(2) is altered by inserting "or (2A)" after "subsection 139B(2)".