INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 83A - Employee share schemes  

REGULATION 83A-315.07   STEP 2 - HOW TO USE CALCULATION PERCENTAGE  

83A-315.07(1)  
If the calculation percentage is less than 50%, the value of the right is nil.

83A-315.07(2)  
If the calculation percentage is equal to, or greater than, 50% but less than 110%, go to the instructions for using Table 1 in regulation 83A-315.08 that are set out below that Table.

83A-315.07(3)  
If the calculation percentage is equal to, or greater than, 110%, go to the instructions for using Table 2 in regulation 83A-315.09 that are set out below that Table.




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