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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