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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv G repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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S 139GCC repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139GCC MEANING OF RESTRUCTURE  
139GCC
A restructure of a company is a change in the ownership, or the structure of the ownership, of the company as a result of which some or all shares or rights held in the company under an employee share scheme immediately before the change:

(a) are replaced; or

(b) could reasonably be regarded as having been replaced;

wholly or partly by shares or rights in one or more other companies.

S 139GCC inserted by No 41 of 2005. No 41 of 2005, s 3 and Sch 3 item 22, contains the following application provision:

22 Application  
(1)
The amendment is taken to have applied, to acquisitions of shares or rights on or after 1 July 2004.

(2)
In this item:

acquisition
, of a share or right, has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936 .