Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 6   Miscellaneous amendments

Part 1   General amendments

Income Tax Assessment Act 1997

28   Application

The amendment of section 83A-130 of the Income Tax Assessment Act 1997 made by this Part applies in relation to ESS interests acquired on or after 1 July 2009.


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).