104Acquisition of interest by transfer of shares

104 Acquisition of interest by transfer of shares (1) This section applies if, for the purposes of Part 3, Division 8: (a) an acquisition of an interest in a corporation is, or is to be, evidenced by a transfer of shares; and (b) the transfer of the shares was not made before 1 July 2010; and (c) one or more of the dates mentioned in section 56CAA(2) occur on or after 1 July 2010 (whether or not any of those dates occurs before 1 July 2010). (2) Despite section 56CAA(2), the acquisition of the interest is taken to occur on the earliest of those dates that occurs on or after 1 July 2010. Part 9 Transitional matters for Revenue Legislation Amendment Act 2011