ITAA 1936 s 139B(3)

Income tax: Qantas Airways Limited - employee share schemes - return of capital

Employee Share Scheme - Late section 139E Election request - not within a reasonable time

Employee share scheme: Permanent Employees requirement for Qualifying Shares

PAYG Instalment Income and Employee Share Scheme

Employee Share Scheme: replacement shares received on takeover

Employee Share Scheme - Late Section 139E Election - conscious decision not to make an election

Employee Share Options: taxation of a discount derived by a resident of the United States on the exercise of share options granted from previous employment in Australia

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