Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 125.75

Employee share schemes

                   Despite the amendment of section 125-75 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 , subsection (1) of that section continues to apply, from the commencement of that Schedule, to each ownership interest that it applied to just before that commencement.

Table of Subdivisions

126-A   Merger of qualifying superannuation funds

126-B    Transfer of life insurance business

Table of sections

126-100    Merger of qualifying superannuation funds



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