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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv G repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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S 139G repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139G MEANING OF ACQUIRING OR PROVIDING A SHARE OR RIGHT  
139G
A person acquires a share or right if:

(a) another person transfers the share or right to that person (other than, in the case of a share, by issuing the share to that person); or

(b) in the case of a share - another person allots the share to that person; or

(c) in the case of a right - another person creates the right in that person; or

(d) the person otherwise acquires a legal interest in the share or right from another person; or

(e) the person acquires a beneficial interest in the share or right from another person.

In those circumstances, the other person provides the share or right.

S 139G inserted by No 169 of 1995.