Commonwealth Consolidated Acts

WOOL SERVICES PRIVATISATION ACT 2000 - SECT 26

                   For the purposes of the 1936 Tax Act and the 1997 Tax Act, no amount is to be included in the assessable income of a person because of:

                     (a)  the issue of shares to a person under section 21; or

                     (b)  the issue of shares to a person in accordance with HoldCo's constitution, where the issue is certified under section 36.