History
S 139GB(3) amended by No 32 of 2006.
S 139GB repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections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 139GB formerly read:
SECTION 139GB MEANING OF
PERMANENT EMPLOYEE
139GB(1)
Subject to subsections (2) and (3),
permanent employee
of an employer is:
(a)
a full-time employee of the employer; or
(b)
a permanent part-time employee of the employer;
with at least 36 months service (whether continuous or non-continuous).
Note:
Subsection
139GA(2)
limits the meaning of
employee
in this subsection, so that engagement in foreign service is not of itself sufficient.
History
S 139GB(1) amended by
No 56 of 2007
, s 3 and Sch 3 items 3 and 4, by substituting
"
an employer
"
for
"
a company
"
and substituting
"
the employer
"
for
"
the company
"
in paras (a) and (b), effective 12 April 2007.
No 56 of 2007
, s 3 and Sch 3 item 39 contains the following application provision:
(1)
The amendment applies to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.
(2)
In this item:
acquisition
has the same meaning as in Division
13A
of Part
III
of the
Income Tax Assessment Act 1936
.
S 139GB(1) amended by No 64 of 2005. For application provision, see note under definition of
"
eligible foreign remuneration
"
in s
23AF(18)
.
139GB(2)
A person is not a permanent employee of an employer that is a company at any time when the person is a director of the company.
History
S 139GB(2) amended by
No 56 of 2007
, s 3 and Sch 3 item 5, by substituting
"
an employer that is a company
"
for
"
the company
"
(first occurring), effective 12 April 2007.
No 56 of 2007
, s 3 and Sch 3 item 39 contains the following application provision:
(1)
The amendment applies to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.
(2)
In this item:
acquisition
has the same meaning as in Division
13A
of Part
III
of the
Income Tax Assessment Act 1936
.
139GB(3)
A person is not a permanent employee at any time when the person:
(a)
is a temporary resident within the meaning of the
Income Tax Assessment Act 1997
; or
(b)
is not a resident; or
(c)
is not physically present in Australia.
History
S 139GB(3) amended by No 32 of 2006, s 3 and Sch 1 item 11, by substituting paras (a) and (b), effective 6 April 2006. Paras (a) and (b) formerly read:
(a)
is an exempt visitor within the meaning of section
517
of the
Income Tax Assessment Act 1936
; or
(b)
is not a resident within the meaning of that Act; or
139GB(4)
For the purposes of subsection (1), the length of a person's service includes any period when the person is, in accordance with the terms and conditions of that service:
(a)
absent on recreation leave; or
(b)
absent from work because of accident or illness.
139GB(5)
[Recreation leave]
In paragraph (4)(a),
recreation leave
does not include:
(a)
long service leave, furlough, extended leave or leave of a similar kind (however described); or
(b)
leave without pay or on reduced pay.
S 139GB inserted by No 169 of 1995.
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