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
57 Subsection 713-140(5) (table item 3)
Repeal the item, substitute:
|
3 |
Income Tax Assessment Act 1997 |
Division 83A |
The Division does not apply in relation to an *ESS interest acquired under an *employee share scheme before the day specified in the choice if the Division did not apply in relation to the interest before that day. |