EV 1052057655393currentnon-binding advice

Employee share scheme The Commissioner provided advice in regard to the superannuation guarantee consequences of shares transferred to employees and the payment of taxes to the Commissioner. This advice applies for the following period: Year ended 30 June 20XX The arrangement 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 former Part III Division 13A Income Tax Assessment Act 1997 Division 83A Income Tax Assessment Act 1997 section 83A-10 Fringe Benefits Tax Assessment Act 1986 subsection 136(1) Superannuation Guarantee (Administration) Act 1992 subsection 6(1) Superannuation Guarantee (Administration) Act 1992 subsection 11(3)