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

Schedule 1   Improvements to taxation of employee share schemes

Part 3   Technical amendments

Income Tax Assessment Act 1997

48   At the end of subsection 83A-25(1)

Add:

Note: Regulations made for section 83A-315 may be relevant to working out whether you acquire the ESS interest at a discount.