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 1997
14 Before paragraph 83A-105(1)(b)
Insert:
(ab) section 83A-33 (about start ups) does not reduce the amount to be included in your assessable income in relation to the interest; and
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