Other

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

Income tax - Proceeds from disposal of shares or rights by Trustee of an employee share scheme on behalf of employees not assessable to Trustee

Employee share scheme: whether payments by an employer company to a trustee to acquire shares to be later provided to employees result in the company deriving assessable income

Employee Share Scheme: rights to acquire shares at a future time authorised by shareholders

Employee Share Scheme: assessability to an employer of the option exercise price paid by an employee

Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?

Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration

Income tax: employee share acquisition scheme: does the exclusion of company directors from a scheme to avoid the requirements of paragraph 3E(8)(a)(d) of the Australian Stock Exchange Listing Rules affect the operation of the reduction in discount provisions of section 26AAC of the Income Tax Assessment Act 1936 ?