ITAA 1997 s 83A-130

Income tax: Unilife Group restructure - employee share scheme - treatment of unlisted options

Income tax: destapling of the Asciano Group - Asciano Option and Rights Plan

Income tax: Suncorp-Metway Group restructure - employee share scheme - treatment of shares or rights

Income tax: Aon group reorganisation - employee share schemes - treatment of shares or rights

Income tax: Merger of Xstrata plc and Glencore International plc - Xstrata plc Long Term Incentive Plan

Income tax: exchange of performance rights in Bathurst Resources Limited for performance rights in NZ NewCo

Income tax: EQT Group restructure - employee share schemes - treatment of shares or rights

Income tax: Alphabet Inc. - employee share schemes, scrip for scrip roll-over, Division 615 roll-over

Income tax: AusNet Services Employee Exempt Security Plan

Income tax: PayPal Holdings, Inc. - employee share schemes - separation from eBay

Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights

Income tax: roll-over - exchange of employee share rights in Afterpay Holdings Limited for share rights in Afterpay Touch Group Limited

Income tax: Alcoa Corporation - Separation from Alcoa Inc. (now Arconic Inc.) - Employee Share Scheme

Property Exchange Australia Limited - Employee Share Option Plan - Commissioner's discretion to reduce the minimum holding period in relation to options acquired

Employee share scheme: replacement rights received on company takeover