Document ID: chunk:federal_register_of_legislation:C2005A00147:clause:5_20
Version: federal_register_of_legislation:C2005A00147
Segment Type: clause
Provision Reference: sch 5 cl 20
Character Range: 158527–159080

20  Application

(1) The amendments made by this Schedule apply, and are taken to have applied, to acquisitions of shares or rights on or after 1 July 2004.

(2) In this item:
acquisition, of a share or right:
 (a) in relation to the application of items 1 to 3, 15, 17 and 18 of this Schedule, has the same meaning as in section 26AAC of the Income Tax Assessment Act 1936; or
 (b) in relation to the application of items 4 to 14, 16 and 19 of this Schedule, has the same meaning as in Division 13A of Part III of the Income Tax Assessment Act 1936.