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Legislation
ATO documents that consider ITAA 1936 s 13A of Part III (Division 13A)
25 documents
Income tax: Shell Group Restructure - Employee Option Plans - discounts assessed prior to restructure
Income tax: Qantas Deferred Share Plan - Non-Executive Director Share Plan
Income tax: Qantas Deferred Share Plan - 2006 Performance Rights Plan
Income tax: Qantas Deferred Share Plan - 2006 Performance Share Plan
Income tax: Qantas Deferred Share Plan - 2006 Retention Plan
Income tax: INVESCO PLC - corporate reorganisation - Employee Share Schemes
Income tax: BT Investment Management Limited - Employee Equity Plan
Income tax: Skilled Group Limited Executive Share Option Plan
Income tax: Peplin Group Restructure - Employee Share Scheme - treatment of unlisted options
Income tax: Wesfarmers Limited - Employee Share Ownership Plan
Income tax: New Hope Corporation Limited - Deferred Employee Share Plan
Income tax: HeartWare Group Restructure - Employee Share Scheme - treatment of options and performance rights
Income tax: Shell Group - 2009 Performance Share Plan Award
Income tax: CSR Limited - CSR Universal Share Ownership Plan - Sale of Sucrogen Ltd and Return of Capital
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: CSR Limited - CSR Employee Share Acquisition Plan - return of capital
Employee Share Scheme: rights to acquire shares at a future time authorised by shareholders
Income Tax: employee share scheme - director solely remunerated by issue of options
Employee Share Scheme: deduction for the issue of shares