ITAA 1997 s 83A

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

Income Tax: employee share scheme - director solely remunerated by issue of options

Entitlements to franking credits in an employee remuneration arrangement: Commissioner's discretion

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: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme?

Income tax: employee remuneration trusts

Dividend equivalent payments made by a trustee under an employee share scheme

Income tax: under an employee share acquisition scheme, an employee is allotted partly paid shares which are subject to a restriction on disposal in terms of subsection 26AAC(15). Several years later, the employee is made redundant and pays the balance of the issue price of the shares so that the restriction on disposal ceases. Is any 'excess' of the market value of the shares (at the time the restriction ceases) over their cost of acquisition treated concessionally as an eligible termination payment?

Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936?

Income tax: Leighton Holdings Limited Equity Incentive Plan

Income tax: Aquila Resources Limited Long Term Incentive Plan

Income tax: Downer EDI Limited Long Term Incentive Plan

Income tax: Macmahon Holdings Limited 2009 and 2013 Executive Equity Plans

Income: Employee share scheme (assessability of options received prior to redundancy)

Employee Share Scheme: rights to acquire shares subject to shareholder approval

Employee share scheme: voluntary undertaking not to dispose of a share

Employee share scheme: director solely remunerated by issue of options

Employee share scheme: director solely remunerated by options which are subsequently lost without being exercised

Employee Share Scheme: director solely remunerated by options which are subsequently lost without being exercised