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Legislation
ATO documents that consider ITAA 1936 s 13A of Part III
48 documents
Income tax: where a right to acquire a beneficial interest in a share is granted subject to shareholder approval, is the right an 'indeterminate right' within the meaning of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?
Income tax: Pay As You Go - withholding from payments to employees
Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000
Employee Share Options: taxation of a discount derived by a resident of the United States on the exercise of share options granted from previous employment in Australia
Employee Share Scheme - Restricted Share Units
Deductibility of money provided to the trustee of an employee share trust
Employee Share Scheme: taxation of the discount on the exercise of share rights by a resident of the United States where the rights relate to employment exercised in and out of Australia while the taxpayer was an Australian resident
Employee share scheme: director solely remunerated by options which are subsequently lost without being exercised