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Legislation
ATO documents that consider ITAA 1936 s 26AAC
12 documents
Goods and Services Tax: GST and how it applies to supplies of fringe benefits
Income Tax: employee share scheme - director solely remunerated by issue of options
Income tax: employee share acquisition schemes - is income that is assessable under section 26AAC of the Income Tax Assessment Act 1936 (ITAA) liable to provisional tax?
Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000
Income tax: employee share acquisition scheme: does section 26AAC of the Income Tax Assessment Act 1936 apply to a situation where shares have been acquired under a scheme by a person who is engaged to provide services on a contract basis?
Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936?
Income tax: employee share acquisition schemes: can income that is assessable under section 26AAC of the Income Tax Assessment Act 1936 be subject to provisional tax?
Employee share scheme: ordinary share requirement for 'qualifying shares'
Employee share scheme: ordinary share requirement for 'qualifying rights'
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: director solely remunerated by options which are subsequently lost without being exercised