Legislation

ITAA 1936 s as the rights are acquired in respect of, or for or in relation directly or indirectly to, the employment of the taxpayer and are the consideration for the acquisition is less than their market value at the time of acquisition (subsections 139C(1) and 139C(3)

ATO documents that consider ITAA 1936 s as the rights are acquired in respect of, or for or in relation directly or indirectly to, the employment of the taxpayer and are the consideration for the acquisition is less than their market value at the time of acquisition (subsections 139C(1) and 139C(3)