Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (105 of 2015)

Schedule 1   Improvements to taxation of employee share schemes

Part 1   Main amendments

Income Tax Assessment Act 1997

14   Before paragraph 83A-105(1)(b)

Insert:

(ab) section 83A-33 (about start ups) does not reduce the amount to be included in your assessable income in relation to the interest; and