INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 83A - Employee share schemes  

REGULATION 83A-5.01   83A-5.01   OBJECT OF DIVISION 83A  


For Division 83A of the Act, this Division preserves rules under the former Division 13A of Part III of the Income Tax Assessment Act 1936 about valuing unlisted rights to acquire shares under an employee share scheme.



This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.