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
17 Subsection 83A-105(1) (note)
Omit "83A-35(3), (4), (5), and (9)", substitute "83A-45(1), (2), (3) and (6)".
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