Document ID: chunk:federal_register_of_legislation:C2005A00064:clause:4_10
Version: federal_register_of_legislation:C2005A00064
Segment Type: clause
Provision Reference: sch 4 cl 10
Character Range: 33946–34539

10  Paragraphs 139CD(1)(a) and (b)
Repeal the paragraphs, substitute:
 (a) a share in a company is a qualifying share if:
 (i) the 6 conditions below are satisfied; and
 (ii) in the case of a share that a taxpayer has acquired while engaged in foreign service—section 139CDA applies to the share; and
 (b) a right to acquire a share in a company is a qualifying right if:
 (i) the first, second, third, fifth and sixth of the 6 conditions below are satisfied; and
 (ii) in the case of a right that a taxpayer has acquired while engaged in foreign service—section 139CDA applies to the right.