Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 2   EMPLOYEE SHARE SCHEMES

Part 4   APPLICATION AND TRANSITIONAL

13   Application of amendments-election that amendments apply

A taxpayer may make an election that the amendments made by this

Schedule apply to the acquisition of a share, or a right to acquire a

share, if the acquisition occurs after 7.30 p.m. by legal time in the

Australian Capital Territory on 10 May 1994 and at or before 6 p.m. by

legal time in the Australian Capital Territory on 28 March 1995.