Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 (105 of 2015)
Schedule 1 Improvements to taxation of employee share schemes
Part 3 Technical amendments
Income Tax Assessment Act 1997
48 At the end of subsection 83A-25(1)
Add:
Note: Regulations made for section 83A-315 may be relevant to working out whether you acquire the ESS interest at a discount.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
