Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 2 EMPLOYEE SHARE SCHEMES
Part 4 APPLICATION AND TRANSITIONAL
12 Taxpayer may elect that amendments apply
The amendments made by this Schedule apply to the acquisition of a
share or right by a taxpayer if:
(a) apart from subitem 11(3) or 11(4), the amendments would apply to
the acquisition; and
(b) the taxpayer elects that the amendments apply to the
acquisition.
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