Legislation

ITAA 1997 s 130-83(1A)

ATO documents that consider ITAA 1997 s 130-83(1A)

4 documents

Income tax: Shell Group Restructure - Employee Option Plans - discounts assessed prior to restructure

Income tax: UNiTAB Limited - Employee Share Scheme - merger with Tattersall's Limited

Income tax: INVESCO PLC - corporate reorganisation - Employee Share Schemes

Income tax: HeartWare Group Restructure - Employee Share Scheme - treatment of options and performance rights