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

Schedule 3   Employee share schemes and stapled securities

Part 2   Consequential amendments

Income Tax Assessment Act 1997

17   Subsection 115-30(1A)

Omit “another share or right for the purposes of Division 13A of Part III of that Act”, substitute “another share, right or stapled security (as defined in Division 13A of Part III of that Act) for the purposes of that Division”.