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
41 Subsection 995-1(1)
Insert:
minimum holding period , for an *ESS interest, has the meaning given by subsection 83A-45(5).
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