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

69   Subsection 995-1(1) (definition of employee share trust )

Repeal the definition, substitute:

employee share trust has the meaning given by subsection 130-85(4).