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

32   Paragraph 125-75(2)(b)

Repeal the paragraph, substitute:

(b) these provisions apply to the beneficial interest:

(i) Subdivision 83A-B and the provisions referred to in paragraphs 83A-33(1)(a) to (c); or

(ii) Subdivision 83A-B and the provisions referred to in paragraphs 83A-35(1)(a) and (b); or

(iii) Subdivision 83A-C; and