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
32 Paragraph 125-75(2)(b)
Repeal the paragraph, substitute:
(b) these provisions apply to the beneficial interest:
(i) Subdivision 83A-B and the provisions referred to in paragraphs 83A-33(1)(a) to (c); or
(ii) Subdivision 83A-B and the provisions referred to in paragraphs 83A-35(1)(a) and (b); or
(iii) Subdivision 83A-C; and
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