INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 83A - Employee share schemes  

REGULATION 83A-315.06   83A-315.06   STEP 1 - CALCULATE THE CALCULATION PERCENTAGE  


Apply the following formula. The result is the calculation percentage .


Market value, on the particular day, of the share that is the subject of the right
Amount, or lowest amount, that must be paid to exercise the right
× 100%




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