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
69 Subsection 995-1(1) (definition of employee share trust )
Repeal the definition, substitute:
employee share trust has the meaning given by subsection 130-85(4).
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