Document ID: chunk:federal_register_of_legislation:C2014C00751:clause:1_8
Version: federal_register_of_legislation:C2014C00751
Segment Type: clause
Provision Reference: sch 1 cl 8
Character Range: 53407–53930

8  Subsection 136(1) (paragraphs (h) to (hc) of the definition of fringe benefit)
Repeal the paragraphs, substitute:
 (h) a benefit constituted by the acquisition of an ESS interest under an employee share scheme (within the meaning of the Income Tax Assessment Act 1997) to which Subdivision 83A‑B or 83A‑C of that Act applies; or
 (ha) a benefit constituted by the acquisition of money or property by an employee share trust (within the meaning of the Income Tax Assessment Act 1997); or

Income Tax Assessment Act 1936