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Legislation
ATO documents that consider ITAA 1936 s 13A
73 documents
Income tax: Vermilion Australia Limited Partnership - changes to awards under the Australian Award Incentive Plan
Income tax: demerger of Phillips 66 by ConocoPhillips Company - employee share schemes
Income tax: Royal Bank of Scotland Group plc adjustment to employee share schemes due to sub division and consolidation of ordinary share capital
Income tax: CSR Limited - CSR Employee Share Acquisition Plan - return of capital
Income tax: foreign income tax offset: employee share scheme interests - ACE Insurance Ltd and ACE Group
Income tax: Equity Trustees Limited - exchange of shares for shares in EQT Holdings Limited
Income tax: EQT Group restructure - employee share schemes - treatment of shares or rights
Income tax: Alphabet Inc. - employee share schemes, scrip for scrip roll-over, Division 615 roll-over
Income tax: PayPal Holdings, Inc. - employee share schemes - separation from eBay
Income tax: eBay Inc. - employee share schemes - separation of PayPal from eBay
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
Share options granted under an employee share scheme to a related trust
Discretionary Option Arrangement
Employee Share Scheme - Late 139E election - uncertainty of issue date of rights
Employee Share Scheme - Late section 139E Election request - not within a reasonable time
Income tax - Proceeds from disposal of shares or rights by Trustee of an employee share scheme on behalf of employees not assessable to Trustee
Capital Gains Tax: Date of acquisition of shares - exercise of options acquired under employee share schemes
Employee Share Scheme: employee loses rights for no valuable consideration
Employee share scheme: Permanent Employees requirement for Qualifying Shares