Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)
Schedule 3 Employee share schemes and stapled securities
Part 2 Consequential amendments
A New Tax System (Goods and Services Tax) Act 1999
10 Section 195-1 (definition of employee share scheme )
After section 139C, insert (including as affected by Subdivision DB of Division 13A of Part III).