Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 1 Employee share schemes
Part 2 Consequential amendments
Income Tax Assessment Act 1936
19 Subsection 170(10AA) (after table item 25)
Insert:
|
30 |
Section 83A-310 |
Forfeiture of ESS interests acquired under an employee share scheme |
|
35 |
Section 83A-340 |
Rights that become rights to acquire shares |