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 (Transitional Provisions) Act 1997

42   Paragraph 83A-5(4)(d)

Omit "83A-310(a), (b) and (c)", substitute "83A-310(1)(a), (b) and (c)".