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 1997
21 Section 10-5 (table item headed "shares")
Repeal:
|
employee share acquisition schemes |
26AAC, 139 to 139GH |
Substitute:
|
employee share schemes |
Subdivisions 83A-B and 83A-C |