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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 719.30

Employee share schemes

    Despite the amendment of section   719 - 30 of the Income Tax Assessment Act 1997 made by Schedule   1 to the Tax Laws Amendment (2009 Budget Measures No.   2) Act 2009 , subsection   (2) of that section continues to apply, from the commencement of that Schedule, to each share and membership interest that it applied to just before that commencement.

Table of sections

719 - 160   Transitional cost setting rules on joining have effect with modifications

719 - 161   Modified effect of section   701 - 1

719 - 163   Modified effect of section   701 - 35

719 - 165   Modified effect of paragraph   701 - 45(1)(b)



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