Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)

Schedule 3   Employee share schemes and stapled securities

Part 2   Consequential amendments

Income Tax Assessment Act 1997

31   At the end of subsection 768-920(1) (after the note)

Add:

Note 2: For a stapled security acquired under an employee share scheme, the operation of this Subdivision is affected by section 130-97.