Legislation

ITAA 1997 s 139E election was made in relation to the option, the disposal will constitute a CGT event A1 as a change of ownership occurs in relation to the share pursuant to subsection 104-10(1) and (2)

ATO documents that consider ITAA 1997 s 139E election was made in relation to the option, the disposal will constitute a CGT event A1 as a change of ownership occurs in relation to the share pursuant to subsection 104-10(1) and (2)

1 document

CR 2004/42currentCR · 2004

Income tax: Employee Share Schemes: Reasonable valuation method for market value of unlisted options: McKinsey Pacific Rim, Inc.