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Legislation
ATO documents that consider ITAA 1936 s 139B(1)
6 documents
Income tax: CSR Limited - CSR Universal Share Ownership Plan - Sale of Sucrogen Ltd and Return of Capital
Income tax: Vermilion Australia Limited Partnership - changes to awards under the Australian Award Incentive Plan
PAYG Instalment Income and Employee Share Scheme
Assessability of discount on options granted under an employee share scheme by an Australian resident company to a director who is a resident of South Africa
Employee Share Scheme: taxation of the discount on the exercise of share rights by a resident of the United States where the rights relate to employment exercised in and out of Australia while the taxpayer was an Australian resident
Employee Share Scheme: valuing rights provided as consideration for the acquisition of new rights