Income Tax Assessment Act 1936
View history note
Hide history noteDiv 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.
(Repealed by No 133 of 2009)
S 139GB(3) amended by No 32 of 2006.
S 139GB repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections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 139GB formerly read:
with at least 36 months service (whether continuous or non-continuous). Subsection
139GA(2)
limits the meaning of
employee
in this subsection, so that engagement in foreign service is not of itself sufficient.
SECTION 139GB MEANING OF
PERMANENT EMPLOYEE
139GB(1)
Subject to subsections (2) and (3),
permanent employee
of an employer is:
(a)
a full-time employee of the employer; or
(b)
a permanent part-time employee of the employer;
Note:
S 139GB(1) amended by No 56 of 2007 , s 3 and Sch 3 items 3 and 4, by substituting " an employer " for " a company " and substituting " the employer " for " the company " in paras (a) and (b), 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 139GB(1) amended by No 64 of 2005. For application provision, see note under definition of " eligible foreign remuneration " in s 23AF(18) .
139GB(2)
A person is not a permanent employee of an employer that is a company at any time when the person is a director of the company.
S 139GB(2) amended by No 56 of 2007 , s 3 and Sch 3 item 5, by substituting " an employer that is a company " for " the company " (first occurring), 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 .
139GB(3)
A person is not a permanent employee at any time when the person:
(a) is a temporary resident within the meaning of the Income Tax Assessment Act 1997 ; or
(b) is not a resident; or
(c) is not physically present in Australia.
S 139GB(3) amended by No 32 of 2006, s 3 and Sch 1 item 11, by substituting paras (a) and (b), effective 6 April 2006. Paras (a) and (b) formerly read:
(a) is an exempt visitor within the meaning of section 517 of the Income Tax Assessment Act 1936 ; or
(b) is not a resident within the meaning of that Act; or
139GB(4)
For the purposes of subsection (1), the length of a person's service includes any period when the person is, in accordance with the terms and conditions of that service:
(a) absent on recreation leave; or
(b) absent from work because of accident or illness.
139GB(5) [Recreation leave]
In paragraph (4)(a), recreation leave does not include:
(a) long service leave, furlough, extended leave or leave of a similar kind (however described); or
(b) leave without pay or on reduced pay.
S 139GB inserted by No 169 of 1995.
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