Title Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015
Database Bills & Legislation
Long Title a Bill for an Act to amend the law relating to taxation, and for related purposes
Date 25-06-2015 01:01 PM
Source House of Reps
Parl No. 44
Bill Number 39/15
Bill Type Government
Portfolio Treasury
Reps Bill Code T
Status Act
System Id legislation/bills/r5433_aspassed/0000


Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015
</head> <body lang="EN-AU"> <div class="WordSection1"> <p class="Session">2013‑2014‑2015</p> <p class="MsoNormal"><span style="font-size:14.0pt"> </span></p> <p class="MsoNormal"><span style="font-size:14.0pt">The Parliament of the</span></p> <p class="MsoNormal"><span style="font-size:14.0pt">Commonwealth of Australia</span></p> <p class="MsoNormal"><span style="font-size:14.0pt"> </span></p> <p class="House">HOUSE OF REPRESENTATIVES</p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="Reading">As passed by both Houses</p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="ShortT">Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015</p> <p class="MsoNormal"> </p> <p class="Actno">No.      , 2015</p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="LongT">A Bill for an Act to amend the law relating to taxation, and for related purposes</p> <p class="MsoHeader"><span class="CharAmSchNo"> </span><span class="CharAmSchText"> </span></p> <p class="MsoHeader"><span class="CharAmPartNo"> </span><span class="CharAmPartText"> </span></p> </div> <span style="font-size:11.0pt;font-family:"Times New Roman","serif""><br clear="all" style="page-break-before:always"/></span> <div class="WordSection2"> <p class="MsoNormal"><span style="font-size:18.0pt">Contents</span></p> <p class="MsoToc5"><a name="BKCheck15B_1"/>1............ Short title............................................................................................. 1</p> <p class="MsoToc5">2............ Commencement................................................................................... 1</p> <p class="MsoToc5">3............ Schedules............................................................................................ 2</p> <p class="MsoToc6">Schedule 1—Improvements to taxation of employee share schemes<span style="font-size:9.0pt;font-weight:normal">     </span> <span style="font-size:9.0pt;font-weight:normal">3</span></p> <p class="MsoToc7">Part 1—Main amendments<span style="font-size:9.0pt">                                                                                        </span> <span style="font-size:9.0pt">3</span></p> <p class="MsoToc9">Income Tax Assessment Act 1936<span style="font-size:9.0pt; font-style:normal">                                                                             </span> <span style="font-size:9.0pt;font-style:normal">3</span></p> <p class="MsoToc9">Income Tax Assessment Act 1997<span style="font-size:9.0pt; font-style:normal">                                                                             </span> <span style="font-size:9.0pt;font-style:normal">3</span></p> <p class="MsoToc9">Income Tax (Transitional Provisions) Act 1997<span style="font-size:9.0pt;font-style:normal">                                                 </span> <span style="font-size:9.0pt;font-style:normal">14</span></p> <p class="MsoToc9">Taxation Administration Act 1953<span style="font-size:9.0pt; font-style:normal">                                                                        </span> <span style="font-size:9.0pt;font-style:normal">14</span></p> <p class="MsoToc7">Part 2—Amendments about market value<span style="font-size:9.0pt">                                                       </span> <span style="font-size:9.0pt">15</span></p> <p class="MsoToc9">Income Tax Assessment Act 1997<span style="font-size:9.0pt; font-style:normal">                                                                           </span> <span style="font-size:9.0pt;font-style:normal">15</span></p> <p class="MsoToc7">Part 3—Technical amendments<span style="font-size:9.0pt">                                                                             </span> <span style="font-size:9.0pt">16</span></p> <p class="MsoToc9">Income Tax Assessment Act 1997<span style="font-size:9.0pt; font-style:normal">                                                                           </span> <span style="font-size:9.0pt;font-style:normal">16</span></p> <p class="MsoNormal"> </p> </div> <span style="font-size:11.0pt;font-family:"Times New Roman","serif""><br clear="all" style="page-break-before:always"/></span> <div class="WordSection3"> <p class="Page1">A Bill for an Act to amend the law relating to taxation, and for related purposes</p> <p class="MsoNormal" style="margin-top:12.0pt;line-height:normal"> <span style="font-size:16.0pt">The Parliament of Australia enacts:</span></p> <opc-section depth="0" ref="6554d7efed4a42dda7b5918e1a7d5bf0" title="1  Short title"><a name="6554d7efed4a42dda7b5918e1a7d5bf0"/><p class="ActHead5"><a name="_Toc422999814"><span class="CharSectno">1</span>  Short title</a></p> <p class="subsection">                    This Act may be cited as the <i>Tax and Superannuation Laws Amendment (Employee Share Schemes)</i> <i>Act 2015</i>.</p> </opc-section><opc-section depth="0" ref="10bc004509a84c72ae57422433cd2c88" title="2  Commencement"><a name="10bc004509a84c72ae57422433cd2c88"/><p class="ActHead5"><a name="_Toc422999815"><span class="CharSectno">2</span>  Commencement</a></p> <p class="subsection">                    This Act commences on the day after this Act receives the Royal Assent.</p> </opc-section><opc-section depth="0" ref="186956d2ebce40db8e99d56d0d474178" title="3  Schedules"><a name="186956d2ebce40db8e99d56d0d474178"/><p class="ActHead5"><a name="_Toc422999816"><span class="CharSectno">3</span>  Schedules</a></p> <p class="subsection">                    Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.</p> </opc-section><?DMS-Include seriesId="3165542b-e67b-4f56-935d-2400c4edabe9"?></div> </body> </div></div></body></html>