Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 3 Employee share schemes
Income Tax Assessment Act 1936
10 After subsection 139DD(3)
(3A) To avoid doubt, the company does not cease to be the employer of the taxpayer or a holding company of the employer of the taxpayer if, because of section 139DQ, the taxpayer's employment by another company is treated, for the purposes of this Division, as if it were a continuation of that employment.