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
39 Subsection 130-40(1) (note)
Repeal the note, substitute:
Note: For rights acquired under employee share schemes, see Division 83A, Subdivision 130-D and Division 134.