ITAA 1997 s 83A-340(1)

Compendium

Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?

Compendium

Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration

Qantas Airways Limited - 2019/20 Qantas short term incentive plan

Qantas Airways Limited - 2020-22 Qantas long term incentive plan

Qantas Airways Limited - 2020/22 Qantas non-executive director fee sacrifice share acquisition plan

Aristocrat Leisure Limited - non-executive director rights plan

Nufarm Limited - non-executive directors share rights plan

Blackmores Limited - Employee and Director Rights Plan

CSL Limited - non-executive director rights plan

Xero Limited - employee share scheme - Restricted Stock Unit and Option Plan

Qantas Airways Limited - 2022/23 Qantas Short Term Incentive Plan

Qantas Airways Limited - 2022/23 Qantas Manager Incentive Plan

Aristocrat Leisure Limited - Non-Executive Director Rights Plan

Income tax: where a right to acquire a beneficial interest in a share is granted subject to shareholder approval, is the right an 'indeterminate right' within the meaning of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?

Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?

Income tax: where a right to acquire a beneficial interest in a share is granted subject to shareholder approval, is the right an 'indeterminate right' within the meaning of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?

Employee Share Scheme: rights to acquire shares subject to shareholder approval