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".


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).