Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 3 Employee share schemes

(1) The amendments made by this Schedule apply, and are 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.