Legislation

ITAA 1997 s 136(1) of the FBTAA does not include as a fringe benefit a benefit constituted by the acquisition of an ESS interest to which either Subdivision 83A-B or Subdivision 83A-C

ATO documents that consider ITAA 1997 s 136(1) of the FBTAA does not include as a fringe benefit a benefit constituted by the acquisition of an ESS interest to which either Subdivision 83A-B or Subdivision 83A-C

1 document

ATO ID 2012/68 (Withdrawn)withdrawnATO ID · 2012

Employee Share Scheme: unlisted options to acquire shares in a company not acquired at a discount