Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 5/5)
Character Range: 2768399–2770391

event that happens in relation to an *ESS interest, if:
 (a) Subdivision 83A‑B or 83A‑C (about employee share schemes) applies to the ESS interest; and
 (b) the ESS interest forms part of the share or right.

130‑97  Application of certain provisions of Division 83A
  The following provisions have effect for the purposes of this Subdivision in the same way as they have for the purposes of Division 83A:
 (a) section 83A‑130 (about takeovers and restructures);
 (b) section 83A‑305 (about associates);
 (c) section 83A‑320 (about trusts);
 (d) section 83A‑325 (about relationships similar to employment);
 (e) section 83A‑335 (about stapled securities);
 (f) section 83A‑340 (about indeterminate rights).

Subdivision 130‑E—Exchangeable interests

Table of sections
130‑100 Exchangeable interest
130‑105 Shares acquired in exchange for the disposal or redemption of an exchangeable interest

130‑100  Exchangeable interest
  An exchangeable interest is a *traditional security or *qualifying security that:
 (a) was issued on the basis that it will or may be:
 (i) disposed of to the issuer of the traditional security or the qualifying security or to a *connected entity of the issuer of the traditional security or the qualifying security; or
 (ii) redeemed;
  in exchange for *shares in a company that is neither:
 (iii) the issuer of the traditional security or the qualifying security; nor
 (iv) a connected entity of the issuer of the traditional security or the qualifying security; and
 (b) was issued on or after 1 July 2001.

130‑105  Shares acquired in exchange for the disposal or redemption of an exchangeable interest

Cost base and reduced cost base
 (1) The table has effect:

Exchange of an exchangeable interest
Item                                  In this situation:                                                                                                                                 The rules about cost base and reduced cost base are modified in this way...