Treasury Laws Amendment (2016 Measures No. 1) Act 2017 (25 of 2017)
Schedule 2 Improving employee share schemes
Corporations Act 2001
1 Section 9
Insert:
aggregated turnover has the same meaning as in the Income Tax Assessment Act 1997.
approved stock exchange has the same meaning as in the Income Tax Assessment Act 1997.
equity interest has the same meaning as in the Income Tax Assessment Act 1997.
ESS interest has the same meaning as in the Income Tax Assessment Act 1997.
foreign law has the same meaning as in the Income Tax Assessment Act 1997.
income year has the same meaning as in the Income Tax Assessment Act 1997.