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
34 Section 112-97 (at the end of the table)
Add:
|
32 |
You acquire an *ESS interest and Subdivision 83A-B or 83A-C (about employee share schemes) applies to the interest |
First element of cost base and reduced cost base |
sections 83A-30 and 83A-125 |