INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 130 - Investments  

Subdivision 130-D - Employee share schemes  

SECTION 130-97   130-97   Application of certain provisions of Division 83A  


The following provisions have effect for the purposes of this Subdivision in the same way as they have for the purposes of Division 83A :


(a) section 83A-130 (about takeovers and restructures);


(b) section 83A-305 (about associates);


(c) section 83A-320 (about trusts);


(d) section 83A-325 (about relationships similar to employment);


(e) section 83A-335 (about stapled securities);


(f) section 83A-340 (about indeterminate rights).


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