Tax Laws Amendment (2008 Measures No. 3) Act 2008 (91 of 2008)
Schedule 1 Shareholder and unitholder rights
Income Tax Assessment Act 1997
6 Subsection 112-20(3) (at the end of the table)
Add:
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7 |
A right to*dispose of a*share in a company |
it was issued to you by the company and was exercised by you or by another entity who became the owner of the right |