Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)
Schedule 3 Employee share schemes and stapled securities
Part 2 Consequential amendments
A New Tax System (Goods and Services Tax) Act 1999
8 Paragraph 84-14(a)
Omit “share or right”, substitute “share, right or stapled security (within the meaning of Division 13A of Part III of the *ITAA 1936)”.
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