Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (8 of 2022)
Schedule 10 Employee share schemes: removing cessation of employment as a taxing point
Income Tax Assessment Act 1997
1 Section 83A-100 (paragraph beginning "If there is a real risk")
Omit "If you cease employment earlier, or if 15 years pass", substitute "If 15 years pass".
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