ITAA 1997 s 109-5

Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?

Compendium

Income tax: Employee Share Scheme: Record Investments Limited

Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited

Income tax: Qantas Deferred Share Plan - 2004 Performance Share Plan Rules

Income tax: Hewlett-Packard Company Amended 2000 Employee Stock Purchase Plan

Income tax: Westpac Banking Corporation Employee (Share) Performance Plan

Income tax: Westpac Banking Corporation Employee (Deferral) Share Plan

Income tax: Westpac Banking Corporation Employee (Exempt) Share Plan

Income tax: Hewlett-Packard Company 2000 Employee Stock Purchase Plan

Income tax: National Australia Bank Limited - Staff Share Allocation Plan (2005 Australian Mid-Year employee share offer)

Income tax: Qantas Deferred Share Plan - Senior Manager Long Term Incentive Rules

Income tax: Qantas Deferred Share Plan - 2002 Performance Bonus Plan Rules

Income tax: Qantas Deferred Share Plan - 2003/04 Performance Rights Plan Rules

Income tax: Transfield Services Limited - TranShare Employee Share Plan

Income tax: Westpac Banking Corporation Restricted Share Plan

Income tax: Shell Group - Employee Performance Share Plan

Income tax: Qantas Deferred Share Plan - 2004/05 Performance Rights

Income tax: Qantas Deferred Share Plan - 2005 Performance Rights

Income tax: Qantas Deferred Share Plan - 2005 Performance Shares