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 1936

14   Subsection 23AG(7) (definition of foreign earnings )

Omit "Division 13A", substitute "Division 83A of the Income Tax Assessment Act 1997 (about employee share schemes)".