ITAA 1936 s 13A of Part III

Income tax and fringe benefits tax: Brookfield Asset Management Inc - 2007 Management Share Option Plan

Income tax: scrip for scrip: exchange of HeartWare Limited shares, options or performance rights for equivalent HeartWare International Inc securities

Income tax: ABB Grain Ltd Scheme of Arrangement and Proposed Special Dividend

Income tax: Unilife Group restructure - employee share scheme - treatment of unlisted options

Income tax: demerger of DuluxGroup Limited by Orica Limited - General Employee Exempt Share Plan

Income tax: destapling of the Asciano Group - Asciano Option and Rights Plan

Income tax: Breville Group - Performance Rights Plan

Income tax: Shell Group - Performance Share Plan Award

Income tax: Suncorp-Metway Group restructure - employee share scheme - treatment of shares or rights

Income tax: Aon group reorganisation - employee share schemes - treatment of shares or rights

Income tax: Guinness Peat Group plc adjustment to employee share schemes due to return of capital

Income tax: EQT Group restructure - employee share schemes - treatment of shares or rights

Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights

Income tax: Qantas Airways Limited - employee share schemes - return of capital

Non market value acquisition of shares or share options by a self-managed superannuation fund

Capital Gains Tax: Date of acquisition of shares - exercise of options acquired under employee share schemes

Employee share scheme: Permanent Employees requirement for Qualifying Shares

Employee share scheme: deductibility of interest and borrowing expenses incurred by a non-resident taxpayer on a loan used to exercise share options

Employee Share Scheme: replacement shares received on takeover

Assessability of discount on options granted under an employee share scheme by an Australian resident company to a director who is a resident of South Africa