Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 2 EMPLOYEE SHARE SCHEMES
Part 4 APPLICATION AND TRANSITIONAL
13 Application of amendments-election that amendments apply
A taxpayer may make an election that the amendments made by this
Schedule apply to the acquisition of a share, or a right to acquire a
share, if the acquisition occurs after 7.30 p.m. by legal time in the
Australian Capital Territory on 10 May 1994 and at or before 6 p.m. by
legal time in the Australian Capital Territory on 28 March 1995.
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