Taxation Laws Amendment Act (No. 3) 2003 (101 of 2003)
Schedule 2 Employee share schemes
Part 1 Income Tax Assessment Act 1997
3 Section 109-55 (before table item 13)
Insert:
|
12 |
You acquire a share or right under an employee share scheme from an employee share trust |
at the time you first acquired a beneficial interest in the share or right |
section 115-30 |