Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 6   Miscellaneous amendments

Part 1   General amendments

Income Tax Assessment Act 1997

28   Application

The amendment of section 83A-130 of the Income Tax Assessment Act 1997 made by this Part applies in relation to ESS interests acquired on or after 1 July 2009.