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Paragraph (f) of item 1 of the table in subsection 170 (1)

Paragraph (e) of item 2 of the table in subsection 170 (1)

Paragraph (d) of item 3 of the table in subsection 170 (1)

All of the following exist in the year of income mentioned in the item :

   (a)  a taxpayer has acquired an ESS interest;

   (b)  subsection 83A- 35 (5) of the Income Tax Assessment Act 1997 (integrity rule about share trading and investment companies) did not apply to the ESS interest;

   (c)  the entity that provided the ESS interest to the taxpayer is not a small business entity in relation to which item 2 or 3 of the table in subsection 170 (1) of the Act applies.