Legislation

ITAA 1936 s 3E(8)(a)(d) of the Australian Stock Exchange Listing Rules affect the operation of the reduction in discount provisions of section 26AAC

ATO documents that consider ITAA 1936 s 3E(8)(a)(d) of the Australian Stock Exchange Listing Rules affect the operation of the reduction in discount provisions of section 26AAC

1 document

TD 93/16currentTD

Income tax: employee share acquisition scheme: does the exclusion of company directors from a scheme to avoid the requirements of paragraph 3E(8)(a)(d) of the Australian Stock Exchange Listing Rules affect the operation of the reduction in discount provisions of section 26AAC of the Income Tax Assessment Act 1936 ?