Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 1/34)
Character Range: 1661572–1664374

3                                                               provides services to an entity (other than services covered by a previous item in this table and services provided as an employee)  the entity                                                                                                 the *arrangement between the individual and the entity under which those services are provided.

83A‑330  Application of Division to ceasing employment
  For the purposes of this Division, you are treated as ceasing employment when you are no longer employed by any of the following:
 (a) your employer in that employment;
 (b) a holding company (within the meaning of the Corporations Act 2001) of your employer;
 (c) a *subsidiary of your employer;
 (d) a *subsidiary of a holding company (within the meaning of the Corporations Act 2001) of your employer.

83A‑335  Application of Division to stapled securities
 (1) This Division applies in relation to a stapled security in the same way as it applies in relation to a *share in a company, if at least one of the *ownership interests that are stapled together to form the stapled security is a share in the company.
Note: This means the Division also applies to rights to acquire such a stapled security in the same way it applies to rights to acquire a share.
 (2) This Division applies in relation to a stapled security in the same way as it applies in relation to an ordinary *share in a company, if at least one of the *ownership interests that are stapled together to form the stapled security is an ordinary share in the company.
 (3) For the purposes of this Division, in relation to a stapled security or right to acquire a beneficial interest in a stapled security, a company is taken to include (as part of the company) each *stapled entity for the stapled security, if at least one of the *ownership interests that are stapled together to form the stapled security is a *share in the company.

83A‑340  Application of Division to indeterminate rights
 (1) This section applies if:
 (a) you acquire a beneficial interest in a right; and
 (b) the right later becomes a right to acquire a beneficial interest in a *share.
Example 1: You acquire a right to acquire, at a future time:
(a) shares with a specified total value, rather than a specified number of shares; or
(b) an indeterminate number of shares.
Example 2: You acquire a right under which the provider must provide you with either ESS interests or cash, whichever the provider chooses.
 (2) This Division applies as if the right had always been a right to acquire the beneficial interest in the *share.

Part 2‑42—Personal services income

Division 84—Introduction

Guide to Part 2‑42

84‑1  What this Part is about

      This Part is about 2 issues relating to personal