Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 3 Employee share schemes
Income Tax Assessment Act 1936
4 At the end of section 139CA
(4) Paragraph (2)(b) does not apply in relation to a share that, because of section 139DQ, is treated, for the purposes of this Division, as if it were a continuation of a share acquired under an employee share scheme.
Note: Subdivision DA can affect whether the taxpayer is treated as having disposed of a share or ceased employment.