Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 3 Employee share schemes
Income Tax Assessment Act 1936
9 After subsection 139DD(2)
Insert:
(2A) To avoid doubt, the taxpayer does not lose the right if, because of section 139DQ, another right is treated, for the purposes of this Division, as if it were a continuation of that right.
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