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:
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.