Document ID: chunk:federal_register_of_legislation:C2013C00579:clause:5_32
Version: federal_register_of_legislation:C2013C00579
Segment Type: clause
Provision Reference: sch 5 cl 32
Character Range: 42931–43588

32  After Division 124
Insert:

Division 125—Demerger relief

Table of Subdivisions
125‑B Consequences for owners of interests

Subdivision 125‑B—Consequences for owners of interests

Table of sections
125‑75 Employee share schemes

125‑75  Employee share schemes
  Despite the amendment of section 125‑75 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009, subsection (1) of that section continues to apply, from the commencement of that Schedule, to each ownership interest that it applied to just before that commencement.

Division 3—Minor amendment

Income Tax Assessment Act 1997