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

34   Section 112-97 (at the end of the table)



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

First element of cost base and reduced cost base

sections 83A-30 and 83A-125