Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 1 Employee share schemes
Part 2 Consequential amendments
Income Tax Assessment Act 1997
30 Section 109-60 (after table item 11)
Insert:
|
11A |
You acquire an *ESS interest and Subdivision 83A-C (about employee share schemes) applies to the interest |
at the *ESS deferred taxing point for the interest |
section 83A-125 |