Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 1 Employee share schemes
Part 2 Consequential amendments
Taxation Administration Act 1953
78 Paragraphs 14-5(3)(d) and (e) in Schedule 1
Repeal the paragraphs, substitute:
(d) a benefit constituted by the acquisition of an *ESS interest *under an employee share scheme to which Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 applies.