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Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015

No. 105, 2015

An Act to amend the law relating to taxation, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Improvements to taxation of employee share schemes
Part 1—Main amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Part 2—Amendments about market value
Income Tax Assessment Act 1997
Part 3—Technical amendments
Income Tax Assessment Act 1997

Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015
No. 105, 2015

An Act to amend the law relating to taxation, and for related purposes

[Assented to 30 June 2015]

The Parliament of Australia enacts: