Income Tax Assessment Act 1997
CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS
(a) to have the amount included in your assessable income reduced; or
(b) to have the income year in which it is included deferred.
Division 83A - Employee share schemes
Guide to Division 83A SECTION 83A-1 What this Division is about
Your assessable income includes discounts on shares, rights and stapled securities you (or your associate) acquire under an employee share scheme.
You may be entitled: