Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 1 Employee share schemes
Part 2 Consequential amendments
A New Tax System (Goods and Services Tax) Act 1999
6 Paragraphs 84-14(a) and (b)
Repeal the paragraphs, substitute:
(a) the *recipient of the supply is not an entity that has acquired, or may in the future acquire, an ESS interest (within the meaning of the *ITAA 1997) under the scheme; and
(b) Subdivision 83A-B or 83A-C of the ITAA 1997 applies to any ESS interest (within the meaning of that Act) acquired under the scheme; and
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).
