Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (105 of 2015)

Schedule 1   Improvements to taxation of employee share schemes

Part 1   Main amendments

Income Tax Assessment Act 1997

23   Subsection 83A-130(3)

Omit "83A-35(8) (about the 3 year rule)", substitute "83A-45(4) (about the minimum holding period)".