Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 139DA

                   If:

                     (a)  a taxpayer has acquired the legal interest in a share or right; and

                     (b)  the taxpayer, or an associate of the taxpayer, is required to include an amount under section 139B in the taxpayer's or the associate's assessable income as a result of the acquisition; and

                     (c)  the taxpayer, or the associate, is, or would apart from section 139BA be, required to include an amount under section 139B in his or her assessable income as a result of the acquisition of the beneficial interest in the share or right;

the taxpayer, or the associate, is not required to include the amount mentioned in paragraph (b).