Income Tax Amendment Regulations 2010 (No. 1) (7 of 2010)
Schedule 1 Amendments
[2] Regulation 20, table, item 4
substitute
|
4 |
Paragraph (f) of item 1 of the table in subsection 170 (1) Paragraph (e) of item 2 of the table in subsection 170 (1) Paragraph (d) of item 3 of the table in subsection 170 (1) |
All of the following exist in the year of income mentioned in the item: (a) a taxpayer has acquired an ESS interest; (b) subsection 83A-35 (5) of theIncome Tax Assessment Act 1997 (integrity rule about share trading and investment companies)did not apply to the ESS interest; (c) the entity that provided the ESS interest to the taxpayer is not a small business entity in relation to which item 2 or 3 of the table in subsection 170 (1) of the Act applies. |
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