Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 4   Employee share schemes

Division 1   Income Tax Assessment Act 1997

25   Subsection 104-75(6) (note)

Repeal the note, substitute:

Note: There are also exceptions for employee share trusts: see sections 130-80 and 130-90.