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Income Tax Assessment (1997 Act) Regulations 2021
83A‑5.01 Object of Division 83A83A‑5.01 Object of Division 83A
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83A‑5.01 Object of Division 83A
For the purposes of Division 83A of the Act, this Division preserves rules under the former Division 13A of Part III of the Income Tax Assessment Act 1936 about valuing unlisted rights to acquire shares under an employee share scheme.