Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 (14 of 2022)
Schedule 4 Employee Share Schemes
Corporations Act 2001
9 Section 9 (after paragraph (ma) of the definition of managed investment scheme)
Insert:
(maa) an ESS contribution plan for an offer of ESS interests that is eligible to be made under Division 1A of Part 7.12;