Document ID: chunk:federal_register_of_legislation:C2005A00147:clause:5_19
Version: federal_register_of_legislation:C2005A00147
Segment Type: clause
Provision Reference: sch 5 cl 19
Character Range: 157980–158527

19  At the end of item 12 of Schedule 2
Add:

(4) A share or right that, under section 139DQ of the Income Tax Assessment Act 1936, is treated as if it were a continuation of another share or right for the purposes of Division 13A of Part III of that Act:
 (a) is treated in the same way for the purposes of subitem (3) of this item; and
 (b) is taken, for the purposes of that subitem, to have been acquired at the time of the last acquisition of the share or right that was not treated as such a continuation for the purposes of that Division.