Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (105 of 2015)

Schedule 1   Improvements to taxation of employee share schemes

Part 1   Main amendments

Income Tax Assessment Act 1997

15   Paragraph 83A-105(1)(b)

Omit "83A-35(3), (4), (5) and (9)", substitute "83A-45(1), (2), (3) and (6)".