Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 83A.30

Amount for which discounted ESS interest acquired

                   For the purposes of this Act (other than this Division), the * ESS interest (and the * share or right of which it forms part) is taken to have been acquired for its * market value (rather than for its discounted value).

Note:          Regulations made for the purposes of section 83A- 315 may substitute a different amount for the market value of the ESS interest.


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