Commonwealth Numbered Acts Commonwealth Numbered Acts
No. 132, 2009
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 2
3............ Imposition of tax................................................................................ 2
4............ Rate of tax........................................................................................... 2
Income Tax (TFN Withholding Tax (ESS)) Act 2009
No. 132, 2009
An Act to impose tax on certain amounts relating to employee share schemes, and for related purposes
[Assented to 14 December 2009]
The Parliament of Australia enacts: