Income Tax Assessment Act 1936

Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

Div 13A inserted by No 169 of 1995.

Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv D repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

S 139DE repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 . S 139DE formerly read:

SECTION 139DE AMOUNT NOT ASSESSABLE UNDER OTHER PROVISIONS  
139DE
Section 21A of this Act and section 15-2 of the Income Tax Assessment Act 1997 do not apply to:

(a) a share or right that a taxpayer acquires under an employee share scheme; or

(b) any share acquired by a taxpayer as a result of a right covered by paragraph (a).

Former s 139DE amended by No 101 of 2006 , s 3 and Sch 2 item 348, by substituting " of this Act and section 15-2 of the Income Tax Assessment Act 1997 " for " and paragraph 26(e) " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 139DE inserted by No 169 of 1995.