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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv G repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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S 139GH repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139GH INDEX OF DEFINITIONS  
139GH
The following table lists the definitions in this Division and shows their location:

Definition	Provision
100% takeover	139GCB
Acquiring a share or right	139G
Approved stock exchange	139GD
Associate	139GE
Cessation time - rights	139CB
Cessation time - shares	139CA
Discount	139CC
Employee	139GA
Employee share scheme	139C
Employer	139GA
Exemption conditions	139CE
Financial assistance	139GG
Foreign service	139GBA
Holding company	139GC
Market value of a share or right	Subdivision F
Non-discriminatory schemes	139GF
Permanent employee	139GB
Providing a share or right	139G
Qualified person	139FG
Qualifying shares and qualifying rights	139CD
Restructure	139GCC
Stapled entity	139GCD
Stapled security	139GCD
Subsidiary	139GCA

S 139GH amended by No 56 of 2007 , s 3 and Sch 3 item 7, by inserting the items dealing with " Stapled entity " and " Stapled security " , 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 139GH amended by No 64 of 2005, effective 26 June 2005. For application provision, see note under definition of " eligible foreign remuneration " in s 23AF(18) .

S 139GH amended 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 .

S 139GH amended by No 122 of 1997, inserted by No 169 of 1995.