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AI Summary of 508Z. Application of this Part

Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 12 November 2024 - onwards
Version 3 of 3

508Z. Application of this Part

(1) Relief under this Part shall apply only to eligible shares which are issued on or before 31 December 2026.

(2) Relief cannot be carried forward, under section 508, into any year of assessment subsequent to the year of assessment 2026.