Income Tax Amendment Regulations 2010 (No. 1) (7 of 2010)

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Paragraph (f) of item 1 of the table in subsection 170 (1)

Paragraph (e) of item 2 of the table in subsection 170 (1)

Paragraph (d) of item 3 of the table in subsection 170 (1)

All of the following exist in the year of income mentioned in the item:

(a) a taxpayer has acquired an ESS interest;

(b) subsection 83A-35 (5) of theIncome Tax Assessment Act 1997 (integrity rule about share trading and investment companies)did not apply to the ESS interest;

(c) the entity that provided the ESS interest to the taxpayer is not a small business entity in relation to which item 2 or 3 of the table in subsection 170 (1) of the Act applies.