Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)
Schedule 3 Employee share schemes and stapled securities
Part 2 Consequential amendments
Income Tax Assessment Act 1936
16 At the end of section 530A
Add:
(3) This section applies in relation to a stapled security or right to acquire a stapled security that is treated as a qualifying share or qualifying right because of Subdivision DB of Division 13A of Part III in the same way as it applies in relation to a share or right.
(4) The cessation time for the stapled security or right is the cessation time provided for in that Division.
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