ITAA 1997 s 130-85

Income tax: Macquarie Group Employee Retained Equity Plan

Income tax: Goodman Group Long Term Incentive Plan

Income tax: Qantas Airways Limited - employee share schemes - return of capital

Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes

Employee Share Scheme: issue of rights or shares because of the employment of an associate of the acquirer