ITAA 1936 s 139CB

Income tax: Alphabet Inc. - employee share schemes, scrip for scrip roll-over, Division 615 roll-over

Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights

Employee share scheme: capital gains tax - cost base modification of share acquired from exercise of qualifying right

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