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

8   Subsection 83A-35(1)

Omit all the words after "*ESS interests", substitute:

to which all of the following provisions apply:

(a) subsections (6) and (7) of this section;

(b) section 83A-45 (about further conditions).