Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)

or (ca) *shares that you have acquired in a *listed public company if:

• the shares are listed for quotation in the official list of a stock exchange that is listed under the heading “Australia” in regulations made for the purposes of the definition of *approved stock exchange; and

• the market value of the shares on the day you made the contribution is more than $150 and less than or equal to $5,000; and

• you acquire the shares at least 12 months before making the contribution;