Tax Laws Amendment (2007 Measures No. 1) Act 2007 (56 of 2007)

Schedule 3   Employee share schemes and stapled securities

Part 2   Consequential amendments

A New Tax System (Goods and Services Tax) Act 1999

10   Section 195-1 (definition of employee share scheme )

After “section 139C”, insert “(including as affected by Subdivision DB of Division 13A of Part III)”.