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
9 Subsection 139CC(2)
Omit "subsection 139B(2)", substitute "subsection 139B(2) or (2A)".
Note: The heading to subsection 139CC(2) is altered by inserting "or (2A)" after "subsection 139B(2)".
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