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
12 Subsection 23AF(18) (paragraph (a) of the definition of eligible foreign remuneration )
Omit "Division 13A", substitute "Division 83A of the Income Tax Assessment Act 1997 (about employee share schemes)".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
