Document ID: chunk:federal_register_of_legislation:C2015A00105:clause:1_18
Version: federal_register_of_legislation:C2015A00105
Segment Type: clause
Provision Reference: sch 1 cl 18
Character Range: 11393–11946

18  At the end of section 83A‑105
Add:

Scheme's rules state that this Subdivision applies
 (6) This subsection applies to an *ESS interest you acquire under an *employee share scheme during an income year at a discount if:
 (a) the interest is a beneficial interest in a right; and
 (b) at the time you acquired the interest:
 (i) the scheme genuinely restricted you immediately disposing of the right; and
 (ii) the governing rules of the scheme expressly stated that this Subdivision applies to the scheme (subject to the requirements of this Act).