Income Tax Assessment Act 1997
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Hide history noteSECTION 83A-25 Discount to be included in assessable income 83A-25(1)
Your assessable income for the income year in which you acquire the *ESS interest includes the discount given in relation to the interest.
Note:
Regulations made for section 83A-315 may be relevant to working out whether you acquire the ESS interest at a discount.
83A-25(2)
Treat an amount included in your assessable income under subsection (1) as being from a source other than an *Australian source to the extent that it relates to your employment outside Australia.
Note:
For the CGT treatment of employee share schemes, see Subdivision 130-D .
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