Legislation

ITAA 1936 s 139DB Income Tax Assessment Act 1936 (ITAA 1936), being not before the time the ultimate beneficiary (ie employee or associate of the employee) acquires a share or right under Subdivision 139G

ATO documents that consider ITAA 1936 s 139DB Income Tax Assessment Act 1936 (ITAA 1936), being not before the time the ultimate beneficiary (ie employee or associate of the employee) acquires a share or right under Subdivision 139G

1 document

ATO ID 2002/1074 (Withdrawn)withdrawnATO ID · 2002

Income Tax - deductibility - irretrievable employer contributions paid to the Trustee of its employee share scheme to acquire a share or right under the employee share scheme