Document ID: chunk:federal_register_of_legislation:C2010C00584:clause:3_20
Version: federal_register_of_legislation:C2010C00584
Segment Type: clause
Provision Reference: sch 3 cl 20
Character Range: 37101–37583

20  Subsection 130‑90(3)
Repeal the subsection, substitute:

 (3) Either:
 (a) the individual, *associate or affiliate company must have acquired the *share or right under an *employee share scheme; or
 (b) the share or right must, because of section 139DQ of the Income Tax Assessment Act 1936, be a share or right that is treated, for the purposes of Division 13A of Part III of that Act, as if it were a continuation of a share or right acquired under an employee share scheme.