ITAA 1936 s 139G

Income tax: BT Investment Management Limited - Employee Equity Plan

Employee share scheme: fractional interest in a share

Employee Share Scheme: rights to acquire shares at a future time authorised by shareholders

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

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

Fringe Benefits Tax - provision of a share or right to an employee by an entity that administers the employee share scheme is not a fringe benefit

Employee Share Scheme: deduction for the issue of shares

Employee Share Scheme: rights to acquire shares subject to shareholder approval