S 139G repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections
Income Tax (Transitional Provisions) Act 1997
. S 139G formerly read:
SECTION 139G MEANING OF
PROVIDINGA SHARE OR RIGHT
a share or right if:
another person transfers the share or right to that person (other than, in the case of a share, by issuing the share to that person); or
in the case of a share
another person allots the share to that person; or
in the case of a right
another person creates the right in that person; or
the person otherwise acquires a legal interest in the share or right from another person; or
the person acquires a beneficial interest in the share or right from another person.
In those circumstances, the other person
the share or right.