s 125-75
In forceEmployee share schemes
Chapter 3Specialist liability rules
Part 3-3Capital gains and losses: special topics
Division 125Demerger relief
Subdivision 125-BConsequences for owners of interests
125-75 Employee share schemes
Despite the amendment of section 125‑75 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009, subsection (1) of that section continues to apply, from the commencement of that Schedule, to each ownership interest that it applied to just before that commencement.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.