Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (105 of 2015)

Schedule 1   Improvements to taxation of employee share schemes

Part 1   Main amendments

Income Tax Assessment Act 1997

33   Subparagraph 125-75(3)(a)(ii)

Repeal the subparagraph, substitute:

(ii) the provisions referred to in subparagraph (2)(b)(i), (ii) or (iii) apply to the beneficial interest; and