Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 3 Employee share schemes
Income Tax Assessment Act 1997
(1) The amendments made by this Schedule apply, and are taken to have applied, to acquisitions of shares or rights on or after 1 July 2004.
(2) In this item:
acquisition , of a share or right, has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936.