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Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015
No. 105, 2015
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Department of the Treasury
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C2015A00105
30 June 2015
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Improvements to taxation of employee share schemes
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Part 1—Main amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
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Part 2—Amendments about market value
Income Tax Assessment Act 1997
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Part 3—Technical amendments
Income Tax Assessment Act 1997
