Income Tax Assessment Act 1997

Pt 3-1 inserted by No 46 of 1998.

Div 112 inserted by No 46 of 1998.

S 112-75 repealed by No 133 of 2009, s 3 and Sch 1 item 33, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 . S 112-75 formerly read:

SECTION 112-75 Employee share schemes  

Employee share schemes
Item	In this situation:	Element affected:	See section:
1	You acquire a share or right at a discount under an employee share scheme	First element of cost base and reduced cost base	130-80 130-83 130-85

S 112-75 amended by No 101 of 2003 and inserted by No 46 of 1998.