Legislation

ITAA 1936 s 2 to the International Tax Agreements Act 1953 (the US Convention) permit Australia to tax a discount on employee share options under subsection 139B(3)

ATO documents that consider ITAA 1936 s 2 to the International Tax Agreements Act 1953 (the US Convention) permit Australia to tax a discount on employee share options under subsection 139B(3)

1 document

ATO ID 2003/1084 (Withdrawn)withdrawnATO ID · 2003

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