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Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv DB repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional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 .

Subdiv DB inserted by No 56 of 2007 , s 3 and Sch 3 item 2, 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 .

S 139DSF repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax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

SECTION 139DSF MODIFICATION RELATING TO LEGAL OR BENEFICIAL INTEREST  
139DSF
A taxpayer is taken to satisfy a condition that the taxpayer not hold a legal or beneficial interest in more than 5% of the shares in a company at a time only if the taxpayer does not hold a legal or beneficial interest in more than 5% of any of the following at that time:

(a) the shares in any company that is a stapled entity for the stapled security;

(b) the units in any unit trust that is a stapled entity for the stapled security.

Note:

This rule affects the operation of subsections 139CD(6) and 139DR(5) .

Former s 139DSF inserted by No 56 of 2007 , s 3 and Sch 3 item 2, 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 .