ITAA 1997 s 83A-C

Compendium

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: Macquarie Group Employee Retained Equity Plan

Income tax: Breville Group - Performance Rights Plan

Income tax: Shell Group - Performance Share Plan Award

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

Income tax: demerger of Echo Entertainment Group Limited by Tabcorp Holdings Limited

Income tax: AMP Limited Equity Incentive Plan

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

Income tax: Toll Holdings Limited Senior Executive Options and Rights Plan

Income tax: demerger of Phillips 66 by ConocoPhillips Company - employee share schemes

Income tax: Royal Bank of Scotland Group plc adjustment to employee share schemes due to sub division and consolidation of ordinary share capital

Income tax: Guinness Peat Group plc adjustment to employee share schemes due to return of capital

Income tax: CSR Limited - CSR Employee Share Acquisition Plan - return of capital

Income tax: 2012-14 Qantas Long Term Incentive Plan

Income tax: 2011/12 Qantas Short Term Incentive Plan

Income tax: 2011/12 Qantas Manager Incentive Plan

Income tax: ANZ Share Option Plan

Income tax: Accenture Group reorganisation - employee share scheme - treatment of Options and Restricted Share Units