Income Tax Assessment Amendment (Employee Share Schemes) Regulation 2015 (63 of 2015)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

7   Subregulation 83A-315.09(6)

Repeal the subregulation, substitute:

(6) If the exercise period is the top of one range in Table 2 and is also the bottom of another range in the table, it is taken to be in the lower range and not in the higher range.