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Legislation
ATO documents that consider ITAA 1997 s 83A-45
4 documents
Income tax: EQT Group restructure - employee share schemes - treatment of shares or rights
Income tax: Royal Dutch Shell plc. Combination with BG Group plc - employee share scheme shares and rights
Income tax: Mantra Group Limited - Employee Share Scheme - Tax Exempt Share Plan Shares disposed of under Scheme of Arrangement
Property Exchange Australia Limited - Employee Share Option Plan - Commissioner's discretion to reduce the minimum holding period in relation to options acquired