Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)
Schedule 10 Employee share schemes: removing cessation of employment as a taxing point
Income Tax Assessment Act 1997
2 Subsection 83A-115(2)
Omit "earliest of the times mentioned in subsections (4) to (6)", substitute "earlier of the times mentioned in subsections (4) and (6)".