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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv G repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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S 139GCD repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139GCD MEANING OF STAPLED SECURITY AND STAPLED ENTITY  
139GCD(1)
A security consisting of 2 or more interests is a stapled security if:

(a) each interest is either a share in a company or a unit in a unit trust; and

(b) at least one of the interests is an ordinary share; and

(c) all the interests are stapled together; and

(d) the security is listed for quotation in the official list of ASX Limited.

 View history note

 Hide history note

History

S 139GCD(1) amended by No 97 of 2008 , s 3 and Sch 3 item 26, by substituting " ASX Limited " for " the ASX Limited " in para (d), effective 3 October 2008.

139GCD(2)
A stapled entity for a stapled security is a company or a unit trust covered by subsection (1) for the stapled security.

Former s 139GCD inserted by No 56 of 2007 , s 3 and Sch 3 item 6, effective 12 April 2007. No 56 of 2007 , s 3 and Sch 3 item 39 contains the following application provision:

(1)
The amendment applies to acquisitions of stapled securities, and of rights to acquire stapled securities, on or after 1 July 2006.

(2)
In this item:

acquisition
has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936 .