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
9 Application of amendments
The amendments made by this Schedule apply in relation to each ESS interest for which the ESS deferred taxing point occurs on or after:
(a) unless paragraph (b) applies - the first 1 July to occur after the day on which this Act receives the Royal Assent; or
(b) if this Act receives the Royal Assent on a 1 July - that 1 July.
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