Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Former Division 13A - Employee share schemes  

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History

Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Former Subdivision F - Special provisions about the market value of a share or right  

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History

Subdiv F repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

FORMER SECTION 139FD  

139FD   CONDITIONS AND RESTRICTIONS TO BE DISREGARDED  
(Repealed by No 133 of 2009)

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History

S 139FD repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139FD CONDITIONS AND RESTRICTIONS TO BE DISREGARDED  
139FD
In determining the market value of a share or right under section 139FB or 139FC, the share or right, and any share that may be acquired as a consequence of the exercise or operation of the right, is taken not to be subject to any conditions or restrictions.

S 139FD inserted by No 169 of 1995.

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