Legislation

ITAA 1997 s 26AAC has now been repealed and the employee share scheme rules have been rewritten in Division 83A

ATO documents that consider ITAA 1997 s 26AAC has now been repealed and the employee share scheme rules have been rewritten in Division 83A

1 document

TD 93/42WwithdrawnTD

Income tax: employee share acquisition scheme: does section 26AAC of the Income Tax Assessment Act 1936 apply to a situation where shares have been acquired under a scheme by a person who is engaged to provide services on a contract basis?