Document ID: chunk:federal_register_of_legislation:C2007A00056:clause:3_139dsd
Version: federal_register_of_legislation:C2007A00056
Segment Type: clause
Provision Reference: sch 3 cl 139DSD
Character Range: 17158–17855

139DSD  Division does not also apply to share part of stapled security

 (1) If a stapled security or right to acquire a stapled security is treated as a qualifying share or qualifying right because of this Subdivision, this Division does not also apply separately in relation to a share that is a part of the stapled security.

 (2) However, if a stapled security is not treated as a qualifying share because of this Subdivision, the rest of this Division applies separately in relation to each share that is a part of the stapled security. To avoid doubt, section 139DSC does not prevent a discount given in relation to such a share from being included in the assessable income of a taxpayer.