Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 3   CGT treatment of options

Income Tax (Transitional Provisions) Act 1997

7   Application

The amendments made by this Schedule apply in relation to options exercised on or after 27 May 2005.

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).