Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

10   Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

61   Subsection 995-1(1)

Insert:

employee share scheme: a *share or right is acquired under an employee share scheme if it is acquired (within the meaning of section 139G of the Income Tax Assessment Act 1936) in the way described in section 139C of that Act.