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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv F repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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S 139FK repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139FK STEP 1 - CALCULATE THE CALCULATION PERCENTAGE  
139FK(1)
Apply the following formula. The result is the calculation percentage .

Market value, on the particular day, of the                 share that is the subject of the right                 Amount, or lowest amount, that must be paid to exercise the right

×

100%

139FK(2)
In calculating, for the purpose of subsection (1), the market value of the share that is the subject of the right, subsection 139FAA(1) applies as if the share were acquired on the particular day.

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History

S 139FK(2) inserted by No 43 of 2000.

S 139FK inserted by No 169 of 1995.