ITAA 1997 s 83A

Income tax: Pfizer Inc. - Employee Share Scheme

Income tax: scrip for scrip: exchange of Kore Potash shares, options and performance rights for Kore UK CDIs, options and performance rights

Income tax: Downer EDI Limited 2015, 2016 and 2017 Long Term Incentive Plans

Income tax: CSL Limited Non-Executive Director Rights Plan

Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes

Property Exchange Australia Limited - Employee Share Option Plan - Commissioner's discretion to reduce the minimum holding period in relation to options acquired

Hivint Pty Limited - Employee Option Plan

Payday Super: qualifying earnings

Discretionary Option Arrangement

Non market value acquisition of shares or share options by a self-managed superannuation fund

Compendium

Income Tax -Trustee not assessable on employer contributions made to it under the employer's employee share scheme

Capital Gains Tax: Date of acquisition of shares - exercise of options acquired under employee share schemes

Employee share scheme: Permanent Employees requirement for Qualifying Shares

Employee share scheme: deductibility of interest and borrowing expenses incurred by a non-resident taxpayer on a loan used to exercise share options

Employee Share Scheme: replacement shares received on takeover

PAYG instalment rate: varying the rate upwards and the general interest charge

Employee share scheme: replacement rights received on company takeover

Tax exemption: payments received by Australian resident from Income Protection Policy - payments replace income (exempt foreign employment income)

Fringe benefit: shares provided to employees upon exercise of rights granted under an employee share scheme