Taxation Determination

TD 93/60W

Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Taxation Determination TD 93/60 is withdrawn with effect from 9 October 2025.

1. TD 93/60 concluded that Australian employees who receive shares under an employee share scheme of a foreign company are subject to now former section 26AAC of the Income Tax Assessment Act 1936.

2. Employee share schemes are now governed by Division 83A of the Income Tax Assessment Act 1997.

3. TD 93/60 has no ongoing relevance and is withdrawn without replacement.

Commissioner of Taxation
8 October 2025

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 18VPZ3Z8

Business Line:  IAI