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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv DB repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

Subdiv DB inserted by No 56 of 2007 , s 3 and Sch 3 item 2, effective 12 April 2007. No 56 of 2007 , s 3 and Sch 3 item 39 contains the following application provision:

(1)
The amendment applies 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 .

S 139DSH repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139DSH CESSATION TIME WHEN STAPLING ARRANGEMENT CEASES  
139DSH
The cessation time for a stapled security or right to acquire a stapled security is the earlier of:

(a) the time when any of the interests forming the stapled security cease to be stapled together; and

(b) the time when the stapled security ceases to be listed for quotation in the official list of ASX Limited;

if that time is earlier than:

(c) in the case of a stapled security where subsection 139CA(1) does not apply - the earliest time when an event described in any of paragraphs 139CA(2)(a) to (d) happens; and

(d) in the case of a right to acquire a stapled security - the earliest time when an event described in any of paragraphs 139CB(1)(a) to (e) happens.

Note:

The times mentioned in paragraphs (a) and (b) are additional to the times mentioned in subsections 139CA(2) and 139CB(1) . The actual cessation time is the time that is the earliest, unless subsection 139CA(1) applies (when the cessation time is the time of acquisition).

S 139DSH amended by No 97 of 2008 , s 3 and Sch 3 item 25, by substituting " ASX Limited " for " the ASX Limited " in para (b), effective 3 October 2008.

S 139DSH inserted by No 56 of 2007 , s 3 and Sch 3 item 2, effective 12 April 2007. No 56 of 2007 , s 3 and Sch 3 item 39 contains the following application provision:

(1)
The amendment applies 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 .