Legislation

ITAA 1936 s 13A is taken to have applied to the award rights, the assessable income of a participant includes the discount given in relation to the award rights if the award rights were acquired under an employee share scheme (former subsection 139B(1)

ATO documents that consider ITAA 1936 s 13A is taken to have applied to the award rights, the assessable income of a participant includes the discount given in relation to the award rights if the award rights were acquired under an employee share scheme (former subsection 139B(1)