Document ID: chunk:federal_register_of_legislation:C2015A00105:clause:1_3
Version: federal_register_of_legislation:C2015A00105
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 1945–2612

3  Section 83A‑15
Omit:

      You may be entitled to reduce the amount included in your assessable income if you meet certain conditions which seek to limit the concession to genuine schemes broadly available to all permanent employees who do not already have anything other than a minor interest in their employer.
      The income year in which you are taxed may be deferred if there is a real risk of forfeiture, or you acquired the shares or securities under particular salary sacrifice arrangements (see Subdivision 83A‑C).
substitute:
      You may be entitled to reduce the amount included in your assessable income if you meet one of 2 sets of conditions.