Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 703.35

Employee share schemes

                   Despite the amendments of section 703-35 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 , subsection (4) 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 Subdivisions

705-E    Expenditure relating to exploration, mining or quarrying

Table of sections

705-300    Application and object of this Subdivision

705-305    Rules affecting depreciating assets

705-310    Adjustable value of head company's notional assets



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback