Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)

Schedule 3   Employee share schemes and stapled securities

Part 2   Consequential amendments

Taxation Administration Act 1953

39   Application

(1) The amendments made by this Schedule apply to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.

(2) In this item:

acquisition has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936.