Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 392
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Employee share scheme reporting
Guide to Division 392
SECTION 392-1
WHAT THIS DIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationA company that provides ESS interests to an individual under an employee share scheme during a year must, at the end of the year (and, in certain cases, at the end of a later year), give certain information to the Commissioner and to the individual.
Note:
For the tax treatment of employee share schemes, see Division 83A of the Income Tax Assessment Act 1997 .
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