ITAA 1936 s 13A

PAYG Instalment Income and Employee Share Scheme

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

PAYG instalment rate: varying the rate upwards and the general interest charge

Employee Share Options: taxing rights on gain from sale of shares by an Australian resident taxpayer where the options to purchase those shares were granted to the taxpayer when they were working in the United States of America

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

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 ?

Fringe Benefits Tax: 'Otherwise deductible rule'

Income: Employee share scheme (assessability of options received prior to redundancy)

Income Tax - deductibility - irretrievable employer contributions paid to the Trustee of its employee share scheme to acquire a share or right under the employee share scheme

Employee Share Plan - Payments made by a Company to a Plan company

Employee Share Scheme - rights granted by third party to employee under contractual arrangement

Fringe Benefits Tax - employer contributions to Trustee of its employee share scheme are not a fringe benefit

Income Tax: employer costs for the purpose of administering its employee share scheme are deductible

Fringe Benefits Tax - provision of a share or right to an employee by an entity that administers the employee share scheme is not a fringe benefit

Employee Share Scheme - Capital Gains Tax - liability of Trustee on disposal of shares or rights

Employee Share Scheme- Capital gains tax - liability of Trustee on forfeiture of shares or rights by employee

Employee share scheme: ordinary share requirement for 'qualifying shares'

Employee share scheme: ordinary share requirement for 'qualifying rights'