Income Tax Assessment Amendment (Employee Share Schemes) Regulation 2015 (63 of 2015)
Schedule 1 Amendments
Income Tax Assessment Regulations 1997
7 Subregulation 83A-315.09(6)
Repeal the subregulation, substitute:
(6) If the exercise period is the top of one range in Table 2 and is also the bottom of another range in the table, it is taken to be in the lower range and not in the higher range.
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