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
9 Subsection 6(1) (paragraph (n) of the definition of passive income )
Omit "Division 13A", substitute "Division 83A of the Income Tax Assessment Act 1997 (about employee share schemes)".