Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 1 Employee share schemes
Part 3 Application provisions
Income Tax (Transitional Provisions) Act 1997
85 At the end of Subdivision 719-B
Add:
719-30 Employee share schemes
Despite the amendment of section 719-30 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009, subsection (2) of that section continues to apply, from the commencement of that Schedule, to each share and membership interest that it applied to just before that commencement.
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