ITAA 1936 s 13A of Part III (Division 13A)

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

Employee share scheme: voluntary undertaking not to dispose of a share

Employee share scheme: director solely remunerated by issue of options

Employee Share Scheme: director solely remunerated by options which are subsequently lost without being exercised

Employee Share Scheme: valuing rights provided as consideration for the acquisition of new rights