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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