Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 2   EMPLOYEE SHARE SCHEMES

Part 4   APPLICATION AND TRANSITIONAL

14   Elections

An election under this Part must be in writing in a form approved by

the Commissioner and be made before the later of:

(a) the end of 90 days after the commencement of this item; and

(b) the time when the taxpayer lodges his or her return for the

1994-95 year of income;

or within such further time as the Commissioner allows.