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:
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employee share acquisition schemes, deduction for provider of qualifying shares or rights |
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Substitute:
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employee share schemes, deduction for provider of ESS interests |
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