ITAA 1936 s 83A-5(4)(b) of the IT(TP)A 1997 provides that the ESS deferred taxing point for Pre-1 July 2009 interests is the cessation time mentioned in former subsection 139B(3)
ATO documents that consider ITAA 1936 s 83A-5(4)(b) of the IT(TP)A 1997 provides that the ESS deferred taxing point for Pre-1 July 2009 interests is the cessation time mentioned in former subsection 139B(3)