Legislation

ITAA 1936 s 83A-5(2) of the IT(TP)A 1997, Subdivision 83A-C (and the rest of Division 83A to the extent that it relates to that Subdivision) applies to CSR Shares acquired by participating employees under the ESAP who have not made an election under former section 139E

ATO documents that consider ITAA 1936 s 83A-5(2) of the IT(TP)A 1997, Subdivision 83A-C (and the rest of Division 83A to the extent that it relates to that Subdivision) applies to CSR Shares acquired by participating employees under the ESAP who have not made an election under former section 139E

1 document

CR 2012/56currentCR · 2012

Income tax: CSR Limited - CSR Employee Share Acquisition Plan - return of capital