House of Representatives
Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015
Explanatory Memorandum
(Circulated by the authority of the Minister for Small Business, the Hon Bruce Billson MP)Index
Schedule 1: Improvements to taxation of employee share schemes
| Bill reference | Paragraph number |
| Items 1, 32, 33, 42 and 43 | 1.102 |
| Items 2, 3, 7, 8, 10, 12, 13, 15 to 17, 23 and 45 | 1.103 |
| Items 4, 5 and 34, subsections 83A-30(2) and 130-80(4) | 1.72 |
| Item 6, section 83A-33 | 1.70 |
| Item 6, subsection 83A-33(2) | 1.84 |
| Item 6, subsection 83A-33(3) | 1.85 |
| Item 6, subsection 83A 33(4) | 1.87 |
| Item 6, subsection 83A-33(5) | 1.91 |
| Item 6, subsection 83A-33(6) | 1.89 |
| Item 6, subsection 83A 33(7) | 1.88 |
| Items 6 and 11, paragraph 83A-33(1)(b) and section 83A-45 | 1.78 |
| Items 6 and 11, paragraph 83A-33(1)(c) and subsections 83A 45(4) and (5) | 1.80 |
| Items 9 and 14, paragraphs 83A-35(2)(c) and 83A-105(1)(ab) | 1.76 |
| Item 11, subsection 83A-45(6) | 1.61 |
| Items 11, 26 and 27, subsections 83A 45(7) and 83A-305(2) | 1.62 |
| Items 11 and 41, subsections 83A-45(5) and 995-1(1) | 1.82 |
| Item 18, subsection 83A-105(6) | 1.53 |
| Item 19, subsections 83A-115(6) and 83A-120(6) | 1.49 |
| Items 20 to 22, subsection 83A-120(7) | 1.50 |
| Items 24, 25, 35 and 36 | 1.101 |
| Items 28 to 30, section 83A-310 | 1.68 |
| Item 31, item 9A in the table in subsection 115-30(1) | 1.75 |
| Items 37 to 40, sections 768-915, 768 955 and 855-45 | 1.104 |
| Item 44 | 1.107 |
| Item 46, section 960-412 | 1.95 |
| Items 47 to 50, paragraph 83A-105(1)(a) and subsection 83A 315(1) | 1.106 |
| Item 51 | 1.110 |