Legislation

ITAA 1997 s C of Division 13A) under an employee share scheme, the first element of the cost base of the RD option is its market value (worked out under section 139FA) at the time the participating employee acquired it (subsection 130-80(2)

ATO documents that consider ITAA 1997 s C of Division 13A) under an employee share scheme, the first element of the cost base of the RD option is its market value (worked out under section 139FA) at the time the participating employee acquired it (subsection 130-80(2)