ITAA 1997 s 83A-C

Income tax: Microsoft Corporation 2001 Stock Plan

Income tax: Goodman Group Long Term Incentive Plan

Income tax: Merger of Life Technologies Corporation, Thermo Fisher Scientific Inc and Polpis Merger Sub Co - Life Technologies Corporation 2009 Equity Incentive Plan

Income tax: Calliden Group Limited Scheme of Arrangement - Special Dividend - Participants of the Calliden Group Limited Incentive Rights Plan

Income tax: Aristocrat Long Term Incentive Plan

Income tax: GDF SUEZ International Employee Share Ownership Plan

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

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

Income tax: Qantas Airways Limited - employee share schemes - return of capital

Income tax: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.)

Employee share scheme: real risk of forfeiture - minimum term of employment and good leaver provisions

Employee share scheme: whether interests in a corporate limited partnership are ordinary shares