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

68   Subsection 995-1(1) (definition of employee share scheme )

Repeal the definition, substitute:

employee share scheme has the meaning given by subsection 83A-10(2).