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
71 Subsection 995-1(1)
Insert:
ESS interest , in a company, has the meaning given by subsection 83A-10(1).
Note: ESS is short for employee share scheme.
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