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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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