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Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (105 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Improvements to taxation of employee share schemes
- Part 1 Main amendments
- Income Tax Assessment Act 1936
- 1 Paragraph 109NB(a)
- Income Tax Assessment Act 1997
- 2 At the end of section 83A-5
- 3 Section 83A-15
- 4 Section 83A-30
- 5 At the end of section 83A-30 (after the note)
- 6 After section 83A-30
- 7 Section 83A-35 (heading)
- 8 Subsection 83A-35(1)
- 9 At the end of subsection 83A-35(2)
- 10 Subsections 83A-35(3), (4), (5), (8) and (9)
- 11 At the end of Subdivision 83A-B
- 12 Section 83A-100
- 13 Section 83A-100
- 14 Before paragraph 83A-105(1)(b)
- 15 Paragraph 83A-105(1)(b)
- 16 Paragraph 83A-105(1)(d)
- 17 Subsection 83A-105(1) (note)
- 18 At the end of section 83A-105
- 19 Subsections 83A-115(6) and 83A-120(6)
- 20 Subsection 83A-120(7) (heading)
- 21 Paragraphs 83A-120(7)(a) and (b)
- 22 Paragraph 83A-120(7)(c)
- 23 Subsection 83A-130(3)
- 24 Subparagraphs 83A-130(9)(b)(i) and (ii)
- 25 At the end of section 83A-130
- 26 Section 83A-305
- 27 At the end of section 83A-305
- 28 Section 83A-310
- 29 Subparagraph 83A-310(c)(i)
- 30 At the end of section 83A-310
- 31 Subsection 115-30(1) (after table item 9)
- 32 Paragraph 125-75(2)(b)
- 33 Subparagraph 125-75(3)(a)(ii)
- 34 At the end of subsection 130-80(4)
- 35 Subparagraphs 208-215(1)(b)(i) and (ii)
- 36 At the end of section 208-215
- 37 Section 768-915
- 38 At the end of section 768-915
- 39 Subsection 768-955(4)
- 40 Subsection 855-45(4)
- 41 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 42 Paragraph 83A-5(4)(d)
- Taxation Administration Act 1953
- 43 Subsection 14-155(2) in Schedule 1
- 44 Application of amendments
- Part 2 Amendments about market value
- Income Tax Assessment Act 1997
- 45 At the end of section 960-400
- 46 After section 960-410
- Part 3 Technical amendments
- Income Tax Assessment Act 1997
- 47 Subsection 83A-20(1) (note 3)
- 48 At the end of subsection 83A-25(1)
- 49 After paragraph 83A-105(1)(a)
- 50 Subsection 83A-315(1)
- 51 Application of amendments
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