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 1997
32 At the end of subsection 112-20(3)
Add:
Note 2: This section does not apply to ESS interests acquired under employee share schemes: see subsection 130-80(4).
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