House of Representatives

Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015

Explanatory Memorandum

(Circulated by the authority of the Minister for Small Business, the Hon Bruce Billson MP)

Index

Schedule 1: Improvements to taxation of employee share schemes

Bill reference Paragraph number
Items 1, 32, 33, 42 and 43 1.102
Items 2, 3, 7, 8, 10, 12, 13, 15 to 17, 23 and 45 1.103
Items 4, 5 and 34, subsections 83A-30(2) and 130-80(4) 1.72
Item 6, section 83A-33 1.70
Item 6, subsection 83A-33(2) 1.84
Item 6, subsection 83A-33(3) 1.85
Item 6, subsection 83A 33(4) 1.87
Item 6, subsection 83A-33(5) 1.91
Item 6, subsection 83A-33(6) 1.89
Item 6, subsection 83A 33(7) 1.88
Items 6 and 11, paragraph 83A-33(1)(b) and section 83A-45 1.78
Items 6 and 11, paragraph 83A-33(1)(c) and subsections 83A 45(4) and (5) 1.80
Items 9 and 14, paragraphs 83A-35(2)(c) and 83A-105(1)(ab) 1.76
Item 11, subsection 83A-45(6) 1.61
Items 11, 26 and 27, subsections 83A 45(7) and 83A-305(2) 1.62
Items 11 and 41, subsections 83A-45(5) and 995-1(1) 1.82
Item 18, subsection 83A-105(6) 1.53
Item 19, subsections 83A-115(6) and 83A-120(6) 1.49
Items 20 to 22, subsection 83A-120(7) 1.50
Items 24, 25, 35 and 36 1.101
Items 28 to 30, section 83A-310 1.68
Item 31, item 9A in the table in subsection 115-30(1) 1.75
Items 37 to 40, sections 768-915, 768 955 and 855-45 1.104
Item 44 1.107
Item 46, section 960-412 1.95
Items 47 to 50, paragraph 83A-105(1)(a) and subsection 83A 315(1) 1.106
Item 51 1.110


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).