Document ID: chunk:federal_register_of_legislation:C2007A00056:clause:3_20
Version: federal_register_of_legislation:C2007A00056
Segment Type: clause
Provision Reference: sch 3 cl 20
Character Range: 28364–29034

20  At the end of section 130‑90
Add:

Stapled securities

 (6) This section applies, in the same way as it applies in relation to a *share or right in a company, in relation to a *CGT asset that:
 (a) forms part of a stapled security (within the meaning of Division 13A of Part III of the Income Tax Assessment Act 1936); or
 (b) is a right to *acquire a stapled security (within the meaning of that Division).

 (7) For the purposes of that application, a *withholding payment from a stapled entity (within the meaning of Division 13A of Part III of the Income Tax Assessment Act 1936) for the stapled security is taken to be a withholding payment from the company.