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Legislation
ATO documents that consider ITAA 1936 s 83A time), when applying Subdivision 83A-C, the ESS deferred taxing point for the transitional interest is treated as being the cessation time mentioned in former subsection 139B(3)
4 documents
Income tax: CSR Limited - CSR Universal Share Ownership Plan - Sale of Sucrogen Ltd and Return of Capital
Income tax: AXA Asia Pacific Holdings Limited - proposed AMP Limited Acquisition - Employee Share Scheme - Tax Deferred Plan
Income tax: AXA Asia Pacific Holdings Limited - proposed AMP Acquisition - Employee Share Scheme - Tax Exempt Plan
Income tax: CSR Limited - CSR Employee Share Acquisition Plan - return of capital