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Legislation
ATO documents that consider ITAA 1936 s 139C
33 documents
Income tax: New Hope Corporation Limited - Exempt Employee Share Plan
Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited
Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (MyState Financial Credit Union of Tasmania shareholders)
Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (Tasmanian Perpetual Trustees shareholders)
Income tax: Shell Group - Performance Share Plan Award
Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights
Employee Share Scheme: value of right where exercise price of right can not be determined
Income: Employee share scheme (assessability of options received prior to redundancy)
Employee Share Scheme - Share Appreciation Rights - no right to acquire a share
Acquisition of shares from a trustee pursuant to rights acquired under an employee share scheme
Employee Share Scheme: assessability to an employer of the option exercise price paid by an employee
Employee share scheme: director solely remunerated by issue of options
Employee share scheme: director solely remunerated by options which are subsequently lost without being exercised