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

32   At the end of subsection 112-20(3)

Add:

Note 2: This section does not apply to ESS interests acquired under employee share schemes: see subsection 130-80(4).