Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (105 of 2015)

Schedule 1   Improvements to taxation of employee share schemes

Part 3   Technical amendments

Income Tax Assessment Act 1997

49   After paragraph 83A-105(1)(a)

Insert:

(aa) after applying section 83A-315, there is still a discount given in relation to the interest; and