Treasury Laws Amendment (2016 Measures No. 1) Act 2017 (25 of 2017)
Schedule 2 Improving employee share schemes
Corporations Act 2001
2 After subparagraph 1274(2)(a)(iv)
Insert:
(iva) a disclosure document lodged under section 718, or a supplementary or replacement document lodged under section 719, in relation to an offer of an ESS interest, in a company (within the meaning of the Income Tax Assessment Act 1997), if the conditions set out in subsection (2AA) are satisfied; or
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