Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)

Schedule 1   Employee share schemes

Part 2   Consequential amendments

Income Tax Assessment Act 1997

30   Section 109-60 (after table item 11)



You acquire an *ESS interest and Subdivision 83A-C (about employee share schemes) applies to the interest

at the *ESS deferred taxing point for the interest

section 83A-125