Income Tax Assessment Regulations 1997 (Repealed)

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.