ITAA 1936 s 13A

Employee Share Scheme: shares or rights acquired by a non-resident of Australia

Employee Share Scheme: issue of rights or shares because of the employment of an associate of the acquirer

Employee Share Schemes: Reasonable valuation methodology where shares are not listed

Employee share scheme: capital gains tax - cost base modification of share acquired from exercise of qualifying right

Employee Share Scheme: deduction for the issue of shares

Acquisition of shares from a trustee pursuant to rights acquired under an employee share scheme

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

PAYG Instalment Income and Employee Share Acquisition Schemes

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

Employee share options: assessability of an unrealised gain by an Australian resident taxpayer from share options granted to the taxpayer when they were working in the UK

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