ITAA 1936 s 139E

Employee share scheme: Permanent Employees requirement for Qualifying Shares

Employee Share Scheme: replacement shares received on takeover

Superannuation lump sum paid from foreign superannuation fund to complying superannuation fund: revocation or variation of choice to include amount of 'applicable fund earnings' in assessable income of fund

Income tax: what is the approved form of an election under subsection 139E(1) of the Income Tax Assessment Act 1936 ('the Act') so that it applies to all shares or rights acquired in an income year under a qualifying employee share acquisition scheme?

Income: Employee share scheme (assessability of options received prior to redundancy)

Employee Share Scheme - Late Section 139E Election - conscious decision not to make an election

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

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

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