EV 1052057622421currentnon-binding advice

Employee share scheme In this ruling, the Commissioner ruled on the income tax and fringe benefits tax consequences of shares transferred to employees and the payment of taxes to the Commissioner. This ruling applies for the following periods : Income tax year ended 30 June 20XX Fringe benefits tax year ended 31 March 20XX The scheme commences on: 20XX

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

Income Tax Assessment Act 1936 subsection 23L(1) Income Tax Assessment Act 1936 Part IVA Income Tax Assessment Act 1997 Division 6 Income Tax Assessment Act 1997 section 6-5 Income Tax Assessment Act 1997 section 6-10 Income Tax Assessment Act 1997 section 6-15 Income Tax Assessment Act 1997 section 8-1 Income Tax Assessment Act 1997 section 10-5 Income Tax Assessment Act 1997 Subdivision 20-A Income Tax Assessment Act 1997 section 20-20 Income Tax Assessment Act 1997 section 20-25 Income Tax Assessment Act 1997 section 20-30 Income Tax Assessment Act 1997 section 20-35 Income Tax Assessment Act 1997 section 83A-10 Income Tax Assessment Act 1997 Subdivision 83A-B Income Tax Assessment Act 1997 section 83A-20 Income Tax Assessment Act 1997 subsection 83A-25(1) Income Tax Assessment Act 1997