Document ID: chunk:federal_register_of_legislation:C2007A00056:clause:3_18
Version: federal_register_of_legislation:C2007A00056
Segment Type: clause
Provision Reference: sch 3 cl 18
Character Range: 27146–27915

18  After subsection 115‑30(1A)
Insert:

 (1B) A *CGT asset that forms part of a stapled security (as defined in Division 13A of Part III of the Income Tax Assessment Act 1936) that is treated under section 139DQ of that Act as if it were a continuation of another *share or stapled security for the purposes of that Division, is treated for the purposes of item 8 of the table in subsection (1) of this section as if it were a continuation of each CGT asset that was, or was a part of, the other share or stapled security.

Note: This Part applies in relation to a CGT asset that forms part of a stapled security acquired under an employee share scheme in the same way as it applies in relation to a share acquired under an employee share scheme: see section 130‑97.