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Legislation
ATO documents that consider ITAA 1997 s 130-80
57 documents
Income tax: Suncorp-Metway Group restructure - employee share scheme - treatment of shares or rights
Income tax: Merger of Xstrata plc and Glencore International plc - Xstrata plc Long Term Incentive Plan
Income tax: scrip for scrip: exchange of shares in Xstrata plc for shares in Glencore International plc
Income tax: exchange of performance rights in Bathurst Resources Limited for performance rights in NZ NewCo
Income tax: Goodman Group Long Term Incentive Plan
Income tax: Westfield Group Plans - Westfield Corporation employees
Income tax: Westfield Group Plans - Scentre Group employees
Income tax: EQT Group restructure - employee share schemes - treatment of shares or rights
Income tax: Alphabet Inc. - employee share schemes, scrip for scrip roll-over, Division 615 roll-over
Income tax: PayPal Holdings, Inc. - employee share schemes - separation from eBay
Income tax: eBay Inc. - employee share schemes - separation of PayPal from eBay
Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights
Income tax: Qantas Airways Limited - employee share schemes - return of capital
Income tax: Centuria Capital Limited - Executive Incentive Plan
Income tax: roll-over - exchange of employee share rights in Afterpay Holdings Limited for share rights in Afterpay Touch Group Limited
Income tax: Arconic Inc. - Employee Share Scheme
Income tax: Alcoa Corporation - Separation from Alcoa Inc. (now Arconic Inc.) - Employee Share Scheme