Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 5 Employee share schemes
Income Tax Assessment Act 1936
9 Subsection 139DR(2)
Omit "at or about the time the taxpayer acquires the matching shares or rights, the taxpayer is", substitute "if the taxpayer has not made an election under section 139E covering the share or right, the taxpayer is, at or about the time the taxpayer acquires the matching shares or rights,".
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