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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.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

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Subdiv G repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

139GBA   MEANING OF FOREIGN SERVICE  
(Repealed by No 133 of 2009)

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History

S 139GBA repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139GBA MEANING OF FOREIGN SERVICE  
139GBA
Foreign service is service in a foreign country as the holder of an office or in the capacity of an employee.

S 139GBA inserted by No 64 of 2005. For application provision, see note under definition of " eligible foreign remuneration " in s 23AF(18) .

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