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
23 Subsection 83A-130(3)
Omit "83A-35(8) (about the 3 year rule)", substitute "83A-45(4) (about the minimum holding period)".
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