Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 1 Employee share schemes
Part 2 Consequential amendments
Income Tax Assessment Act 1936
11 At the end of section 21A
Add:
(7) This section does not apply to an ESS interest (within the meaning of the Income Tax Assessment Act 1997) to which Subdivision 83A-B or 83A-C of that Act (about employee share schemes) applies.
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