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

23   At the end of subsection 15-2(3)

Add:

; (e) *ESS interests to which Subdivision 83A-B or 83A-C (about employee share schemes) applies.