Income Tax Assessment Act 1936

Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

Div 13A inserted by No 169 of 1995.

Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv D repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

S 139DA repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 . S 139DA formerly read:

SECTION 139DA ACQUISITION OF LEGAL INTEREST IN SHARES OR RIGHTS - CERTAIN DISCOUNTS NOT ASSESSABLE  
139DA
If:

(a) a taxpayer has acquired the legal interest in a share or right; and

(b) the taxpayer, or an associate of the taxpayer, is required to include an amount under section 139B in the taxpayer's or the associate's assessable income as a result of the acquisition; and

(c) the taxpayer, or the associate, is, or would apart from section 139BA be, required to include an amount under section 139B in his or her assessable income as a result of the acquisition of the beneficial interest in the share or right;

the taxpayer, or the associate, is not required to include the amount mentioned in paragraph (b).

S 139DA inserted by No 169 of 1995.