Income Tax Assessment Regulations 1997 (Repealed)

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.