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
49 After paragraph 83A-105(1)(a)
Insert:
(aa) after applying section 83A-315, there is still a discount given in relation to the interest; and
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