Document ID: chunk:federal_register_of_legislation:C2005A00147:clause:5_17
Version: federal_register_of_legislation:C2005A00147
Segment Type: clause
Provision Reference: sch 5 cl 17
Character Range: 156834–157413

17  At the end of section 130‑95
Add:

 (3) Shares, or rights to acquire shares, that, under section 26AAD of the Income Tax Assessment Act 1936, are treated as a continuation of shares, or rights to acquire shares, in a company for the purposes of section 26AAC of that Act:
 (a) are treated in the same way for the purposes of this Subdivision; and
 (b) are taken, for the purposes of this Subdivision, to have been acquired at the time of the last acquisition of the shares or rights that was not treated as such a continuation for the purposes of section 26AAC of that Act.