Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)
Schedule 3 Employee share schemes and stapled securities
Part 2 Consequential amendments
Taxation Administration Act 1953
38 At the end of subsection 14-5(3) of Schedule 1
; or (e) a benefit constituted by the acquisition under an employee share scheme (within the meaning of that Division) of a stapled security or right to acquire a stapled security that is treated as a qualifying share or qualifying right for the purposes of that Division because of Subdivision DB of that Division.