Tax Laws Amendment (2008 Measures No. 3) Act 2008 (91 of 2008)

Schedule 1   Shareholder and unitholder rights

Income Tax Assessment Act 1997

6   Subsection 112-20(3) (at the end of the table)

Add:

7

A right to*dispose of a*share in a company

it was issued to you by the company and was exercised by you or by another entity who became the owner of the right