Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 3 Employee share schemes
Income Tax Assessment Act 1936
9 After subsection 139DD(2)
(2A) To avoid doubt, the taxpayer does not lose the right if, because of section 139DQ, another right is treated, for the purposes of this Division, as if it were a continuation of that right.