ITAA 1936 s 139CD

Employee share scheme: ordinary share requirement for 'qualifying rights'

Employee Share Scheme: late section 139E election - within a reasonable time

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

Employee Share Scheme: deduction for the issue of shares

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: director solely remunerated by issue of options