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COMMONWEALTHAct
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s 703-35

Employee share schemes

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Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 703Consolidated groups and their members

703-35 Employee share schemes

Despite the amendments of section 703‑35 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009, subsection (4) of that section continues to apply, from the commencement of that Schedule, to each share and membership interest that it applied to just before that commencement.

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