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Subdiv 130-D repealed by No 133 of 2009, s 3 and Sch 1 item 77, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

S130-105 repealed by No 133 of 2009, s 3 and Sch 1 item 77, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional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 130-105 formerly read:

SECTION 130-105 Time of acquisition  
130-105
If subsection 26AAC(15) of the Income Tax Assessment Act 1936 applies to the acquisition, you are taken to have acquired the shares or rights at the time set out in that subsection.

Note:

That subsection deals with the case where there are conditions or restrictions on your disposal of the shares or rights. The time of acquisition is when the conditions or restrictions end.