Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)
Schedule 3 Employee share schemes and stapled securities
Part 2 Consequential amendments
Income Tax Assessment Act 1997
36 Subsection 995-1(1) (definition of qualifying right )
Repeal the definition, substitute:
qualifying right has the meaning given by section 139CD of the Income Tax Assessment Act 1936, and includes a right to *acquire a stapled security that is treated because of Subdivision DB of Division 13A of Part III of that Act as a qualifying right for the purposes of that Division.
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