Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)
Schedule 3 Employee share schemes and stapled securities
Part 2 Consequential amendments
Fringe Benefits Tax Assessment Act 1986
11 Subsection 136(1) (paragraph (ha) of the definition of fringe benefit )
After “share or right”, insert “to acquire a share”.
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