Legislation

ITAA 1936 s 136(1)(ha) states that a benefit is not a fringe benefit where the benefit is constituted by the acquisition of the share or right under an employee share scheme within Division 13A

ATO documents that consider ITAA 1936 s 136(1)(ha) states that a benefit is not a fringe benefit where the benefit is constituted by the acquisition of the share or right under an employee share scheme within Division 13A

1 document

ATO ID 2002/962 (Withdrawn)withdrawnATO ID · 2002

Fringe Benefits Tax - provision of a share or right to an employee by an entity that administers the employee share scheme is not a fringe benefit