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
66 At the end of Division 960
960-415 Amounts that depend on market value
To avoid doubt, apply the rules in this Subdivision to the *market value component of any calculation that involves market value.