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

21   Paragraphs 83A-120(7)(a) and (b)

Repeal the paragraphs, substitute:

(a) you exercise the right; and


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