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  

Division 83A - Employee share schemes  

Subdivision 83A-E - Miscellaneous  

SECTION 83A-330   83A-330   Application of Division to ceasing employment  


For the purposes of this Division, you are treated as ceasing employment when you are no longer employed by any of the following:


(a) your employer in that employment;


(b) a holding company (within the meaning of the Corporations Act 2001 ) of your employer;


(c) a *subsidiary of your employer;


(d) a *subsidiary of a holding company (within the meaning of the Corporations Act 2001 ) of your employer.


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