Income Tax Assessment Act 1936,
Income Tax Assessment Act 1997,
Income Tax (Transitional Provisions) Act 1997 and
Taxation Administration Act 1953 in relation to the taxation of employee share schemes by: amending the taxing point for rights for employees of all corporate tax entities; and providing an additional tax concession for employees of certain small start-up companies; and
Income Tax Assessment Act 1997 to: enable the Commissioner of Taxation to approve a method for determining the market value of an asset or non-cash benefit for income tax purposes; and make technical amendments.