Document ID: chunk:federal_register_of_legislation:C2015A00105:clause:1_13
Version: federal_register_of_legislation:C2015A00105
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 10318–10919

13  Section 83A‑100
Omit:
      A share or stapled security you acquire under salary sacrifice arrangements can also be subject to this deferred taxing point if you get no more than $5,000 worth of shares under those arrangements.
substitute:

      This deferred taxing point can also apply to:
             (a) a share or stapled security you acquire under salary sacrifice arrangements, if you get no more than $5,000 worth of shares under those arrangements; or
             (b) a right, if the scheme restricted you immediately disposing of the right, and stated that this Subdivision applies.