Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 1 Employee share schemes
Part 2 Consequential amendments
A New Tax System (Goods and Services Tax) Act 1999
7 Section 195-1 (definition of employee share scheme )
Omit "section 139C (including as affected by Subdivision DB of Division 13A of Part III) of the *ITAA 1936", substitute "the *ITAA 1997".
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