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Legislation
ATO documents that consider ITAA 1997 s 130-D
11 documents
Income tax: Employee Share Schemes: Reasonable valuation method for market value of unlisted options: McKinsey Pacific Rim, Inc.
Income tax: Westpac Banking Corporation Employee (Share) Performance Plan
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: Qantas Deferred Share Plan - 2006 Performance Rights Plan
Income tax: AXA Asia Pacific Holdings Limited - proposed AMP Limited Acquisition - Employee Share Scheme - Tax Deferred Plan
Income tax: AXA Asia Pacific Holdings Limited - proposed AMP Acquisition - Employee Share Scheme - Tax Exempt Plan
Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited
Employee Share Scheme - Capital Gains Tax - liability of Trustee on disposal of shares or rights
Employee Share Scheme- Capital gains tax - liability of Trustee on forfeiture of shares or rights by employee
Employee share scheme: capital gains tax - cost base modification of share acquired from exercise of qualifying right