Notice of Withdrawal

TD 92/D170W - Withdrawal

Income tax: employee share acquisition scheme: if partly paid shares are sold by the trustee of a scheme prior to the removal of restrictions, will the lump sum payment received by the employee (representing the excess of the sale price of shares over the unpaid acquisition price) be assessable income under section 26AAC or any other provision of the Income Tax Assessment Act 1936?

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Draft Taxation Determination TD 92/D170 was withdrawn on 26 September 1994.

Commissioner of Taxation
10 November 1994

References

ATO references:
NO 92/3967-7

ISSN: 1038-8982

Related Rulings/Determinations:

TD 92/D170

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

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