Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p21
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 21/21)
Character Range: 1659332–1660784

2 or more classes of *shares included in the assets of the trust, this section operates separately in relation to each class as if the shares in that class were all the shares included in the assets of the trust.
 (4) This section applies to rights to acquire beneficial interests in *shares in the same way it applies to shares.
Note: For the CGT treatment of employee share schemes, see Subdivision 130‑D.

83A‑325  Application of Division to relationships similar to employment
  This Division applies to an individual covered by column 1 of an item in the table as if:
 (a) he or she were employed by the entity referred to in column 2 of that item; and
 (b) the thing referred to column 3 of that item constituted that employment.

Application of Division to relationships similar to employment
Item                                                            Column 1                                                                                                                            Column 2                                                                                                   Column 3
                                                                This Division applies to an individual who:                                                                                         as if he or she were employed by:                                                                          and this constituted that employment: