Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)

Schedule 1   Employee share schemes

Part 1   Main amendments

Taxation Administration Act 1953

3   After subsection 16-70(3) in Schedule 1 (before the note)

Insert:

(4) An entity that must pay an amount to the Commissioner under Subdivision 14-C must do so in accordance with sections 16-80 and 16-85.