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Legislation
ATO documents that consider ITAA 1936 s 139E
69 documents
Income tax: CSR Limited - CSR Universal Share Ownership Plan - Sale of Sucrogen Ltd and Return of Capital
Income tax: Shell Group - Performance Share Plan Award
Income tax: Suncorp-Metway Group restructure - employee share scheme - treatment of shares or rights
Income tax: scrip for scrip: exchange of shares in AXA Asia Pacific Holdings Limited for shares in AMP Limited
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: Merger of Xstrata plc and Glencore International plc - Xstrata plc Long Term Incentive Plan
Income tax: Royal Bank of Scotland Group plc adjustment to employee share schemes due to sub division and consolidation of ordinary share capital
Income tax: Guinness Peat Group plc adjustment to employee share schemes due to return of capital
Income tax: CSR Limited - CSR Employee Share Acquisition Plan - return of capital
Income tax: Merger of Life Technologies Corporation, Thermo Fisher Scientific Inc and Polpis Merger Sub Co - Life Technologies Corporation 2009 Equity Incentive Plan
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: eBay Inc. - employee share schemes - separation of PayPal from eBay
Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights
Income tax: Qantas Airways Limited - employee share schemes - return of capital
Employee Share Scheme: Market valuation of unlisted rights, Table 1 percentage
Employee Share Scheme - Late section 139E Election request - not within a reasonable time