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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS    View history reference

Division 83A - Employee share schemes    View history reference

Guide to Division 83A  

SECTION 83A-1  What this Division is about  

 View history reference

Your assessable income includes discounts on shares, rights and stapled securities you (or your associate) acquire under an employee share scheme.

You may be entitled:

(a) to have the amount included in your assessable income reduced; or
(b) to have the income year in which it is included deferred.


 



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