Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (105 of 2015)
Schedule 1 Improvements to taxation of employee share schemes
Part 1 Main amendments
Income Tax Assessment Act 1936
1 Paragraph 109NB(a)
Repeal the paragraph, substitute:
(a) Subdivision 83A-B, and the provisions referred to in paragraphs 83A-33(1)(a) to (c), of that Act apply; or
(aa) Subdivision 83A-B, and the provisions referred to in paragraphs 83A-35(1)(a) and (b), of that Act apply; or
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