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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv F repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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S 139FG repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139FG MEANING OF QUALIFIED PERSON  
139FG
A person is a qualified person in relation to valuing a share in a company if the person is registered as a company auditor under a law in force in a State or a Territory, and is not:

(a) a director, secretary or employee of the company; or

(b) a partner, employer or employee of a person referred to in paragraph (a); or

(c) a partner or employee of an employee of a person so referred to.

S 139FG inserted by No 169 of 1995.