New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 4 Cross border employee shares or rights
Part 1 Amendments
Income Tax Assessment Act 1936
14 Paragraph 139D(1)(c)
Repeal the paragraph, substitute:
(c) apart from this section, an amount:
(i) would be included in respect of the acquisition in the assessable income of the taxpayer of a year of income under this Division; or
(ii) would have been so included if the taxpayer had been a resident at the time of the acquisition.
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