sec.142Application of pt 2, div 1C for granting of particular shares or options

### sec.142 Application of pt 2, div 1C for granting of particular shares or options This section applies if— a share or option was granted under section 13O before 1 July 2011; and the relevant day under section 13Q for the grant of the share or option was not before 1 July 2011; and the grant constituted wages under the former Act, schedule, definition wages , paragraph (j), whether or not the grant constitutes wages under the amended Act, schedule, definition wages , paragraph (j) or (k). Sections 13R and 13U, as in force on the commencement of this section, apply for the share or option. In this section— amended Act means this Act as amended by the Revenue and Other Legislation Amendment Act 2011 . former Act means this Act as in force before the commencement of this section. s 142 ins 2011 No. 8 s 86 (sec.142-ssec.1) This section applies if— a share or option was granted under section 13O before 1 July 2011; and the relevant day under section 13Q for the grant of the share or option was not before 1 July 2011; and the grant constituted wages under the former Act, schedule, definition wages , paragraph (j), whether or not the grant constitutes wages under the amended Act, schedule, definition wages , paragraph (j) or (k). (sec.142-ssec.2) Sections 13R and 13U, as in force on the commencement of this section, apply for the share or option. (sec.142-ssec.3) In this section— amended Act means this Act as amended by the Revenue and Other Legislation Amendment Act 2011 . former Act means this Act as in force before the commencement of this section. - (a) a share or option was granted under section 13O before 1 July 2011; and - (b) the relevant day under section 13Q for the grant of the share or option was not before 1 July 2011; and - (c) the grant constituted wages under the former Act, schedule, definition wages , paragraph (j), whether or not the grant constitutes wages under the amended Act, schedule, definition wages , paragraph (j) or (k).