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Legislation
ATO documents that consider ITAA 1936 s 13A of Part III
48 documents
Goods and Services Tax: GST and how it applies to supplies of fringe benefits
Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'
Compendium
Income tax: capital gains: employee share scheme: Telstra Corporation Limited
Income tax: Employee Share Scheme: ABB Grain Limited
Income tax: UNiTAB Limited Employee Share Bonus Plan
Income tax: Thales SA 'World Classic 2002' Employee Share Offer
Income tax: Thales SA 'World Leverage 2002' Employee Share Offer
Income tax: AXA SA 2001 Traditional Plan Share Offer for Australian employees
Income tax: AXA SA 2002 Traditional Plan Share Offer for Australian employees
Income tax: AXA SA 2001 Leveraged Plan Share Offer for Australian employees
Income tax: AXA SA 2002 Leveraged Plan Share Offer for Australian employees
Income tax: Aventis SA 'Aventis Shares' Group Savings Plan for employees
Income tax: Aventis SA 'Aventis Performance' Group Savings Plan for employees
Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited
Income tax: Sims Group Limited - Employee Long Term Incentive Plan
Income tax: Stockland Corporation Limited Non-Executive Director Security Acquisition Plan
Income tax and fringe benefits tax: IOOF Holdings Limited - Equity Participation Program
Income tax: scrip for scrip roll-over: acquisition of UNiTAB Limited by Tattersall's Limited
Income tax: implications of the Centennial Coal Company Limited return of capital for participants in the Centennial Deferred Employee Share Plan