Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 139DE

                   Section 21A of this Act and section 15‑2 of the Income Tax Assessment Act 1997 do not apply to:

                     (a)  a share or right that a taxpayer acquires under an employee share scheme; or

                     (b)  any share acquired by a taxpayer as a result of a right covered by paragraph (a).