Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv C repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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S 139CDA repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139CDA ADDITIONAL REQUIREMENT FOR SHARES OR RIGHTS ACQUIRED WHILE ENGAGED IN FOREIGN SERVICE  
139CDA
This section applies to a share in a company, or a right to acquire a share in a company, if the taxpayer in question first becomes an employee, in respect of employment or services that affect the acquisition or holding of the share or right, before the cessation time for the share or right.

Note:

Subsection 139GA(2) limits the meaning of employee in this section, so that engagement in foreign service is not of itself sufficient.

S 139CDA inserted by No 64 of 2005. For application provision, see note under definition of " eligible foreign remuneration " in s 23AF(18) .