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

22   Section 12-5 (table item headed "shares")

Repeal:

employee share acquisition schemes, deduction for provider of qualifying shares or rights


139DC

Substitute:

employee share schemes, deduction for provider of ESS interests


Subdivision 83A-D


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