New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 4 Cross border employee shares or rights
Part 1 Amendments
Income Tax Assessment Act 1997
31 Paragraph 130-83(1)(b)
Omit "to include an amount in your assessable income for the income year in which you *acquired the share or right", substitute "covering the share or right".
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