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
65 Subsection 855-45(4)
Repeal the section, substitute:
(4) This section does not apply to an *ESS interest if:
(a) Subdivision 83-C (about employee share schemes) applies to the interest; and
(b) the *ESS deferred taxing point for the interest has not yet occurred.
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