Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)

Schedule 1   Employee share schemes

Part 2   Consequential amendments

A New Tax System (Goods and Services Tax) Act 1999

7   Section 195-1 (definition of employee share scheme )

Omit "section 139C (including as affected by Subdivision DB of Division 13A of Part III) of the *ITAA 1936", substitute "the *ITAA 1997".