Income Tax (Transitional Provisions) Act 1997

Pt 3-3 inserted by No 46 of 1998.

Div 130 inserted by No 46 of 1998.

Subdiv 130-D repealed by No 133 of 2009, s 3 and Sch 1 item 77, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

Subdiv 130-D inserted by No 46 of 1998.

S 130-100 repealed by No 133 of 2009, s 3 and Sch 1 item 77, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 . S 130-100 formerly read:

SECTION 130-100 Cost base modification  
130-100
The first element of the cost base and reduced cost base of the shares or rights is their market value (at the time of acquisition) reduced by any amount that is excluded from being included in your assessable income under paragraph 26AAC(4F) (c) of the Income Tax Assessment Act 1936 .