ITAA 1997 s 83A-340

AXA Australia Employers - AXA SA 2019 Leveraged Plan share offer for Australian employees

Employee share scheme: indeterminate rights not fringe benefits

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: 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 ?