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Legislation
ATO documents that consider ITAA 1936 s 139DR
10 documents
Income tax: Shell Group Restructure - Employee Option Plans - discounts assessed prior to restructure
Income tax: destapling of the Asciano Group - Asciano Option and Rights Plan
Income tax: Suncorp-Metway Group restructure - employee share scheme - treatment of shares or rights
Income tax: AXA Asia Pacific Holdings Limited - proposed AMP Limited Acquisition - Employee Share Scheme - Tax Deferred Plan
Income tax: AXA Asia Pacific Holdings Limited - proposed AMP Acquisition - Employee Share Scheme - Tax Exempt Plan
Income tax: Aon group reorganisation - employee share schemes - treatment of shares or rights
Income tax: EQT Group restructure - employee share schemes - treatment of shares or rights
Income tax: Alphabet Inc. - employee share schemes, scrip for scrip roll-over, Division 615 roll-over
Income tax: PayPal Holdings, Inc. - employee share schemes - separation from eBay
Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights