ITAA 1936 s 83A-C will apply to the CSR Shares acquired under the USOP 2008 award where a participating employee has not made an election under former section 139E
ATO documents that consider ITAA 1936 s 83A-C will apply to the CSR Shares acquired under the USOP 2008 award where a participating employee has not made an election under former section 139E