INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 83A - Employee share schemes  

REGULATION 83A-315.05   83A-315.05   OUTLINE OF REMAINDER OF DIVISION  


The remainder of this Division sets out the method of calculating, for the purposes of paragraph 83A-315.02(1)(b) the value, on a particular day, of a right to acquire the beneficial interest in a share.



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