Document ID: chunk:federal_register_of_legislation:C2007A00078:clause:4_1
Version: federal_register_of_legislation:C2007A00078
Segment Type: clause
Provision Reference: sch 4 cl 1
Character Range: 20148–20695

1  Subsection 30‑15(2) (table item 1, at the end of the column headed "Type of gift or contribution")
Add:
; or (e) *shares that you have acquired in a *listed public company if:
• the shares are listed for quotation in the official list of a stock exchange that is listed under the heading "Australia" in regulations made for the purposes of the definition of *approved stock exchange; and
• the *market value of the shares on the day you made the gift is $5,000 or less; and
• you acquire the shares at least 12 months before making the gift.