Document ID: chunk:federal_register_of_legislation:C2010C00584:clause:3_17
Version: federal_register_of_legislation:C2010C00584
Segment Type: clause
Provision Reference: sch 3 cl 17
Character Range: 35750–36280

17  Subsection 130‑80(1)
Repeal the subsection, substitute:

 (1) This section sets out what happens if you:
 (a) *acquire a *share or right at a discount (within the meaning of Subdivision C of Division 13A of Part III of the Income Tax Assessment Act 1936) under an *employee share scheme; or
 (b) acquire a share or right that, because of section 139DQ of that Act, is treated, for the purposes of Division 13A of Part III of that Act, as if it were a continuation of a share or right acquired under an employee share scheme.