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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

Subdivision 83A-C - Deferred inclusion of gain in assessable income    View history reference

Main provisions

SECTION 83A-125  

83A-125  Tax treatment of ESS interests held after ESS deferred taxing points  

 View history reference
For the purposes of this Act (other than this Division), the *ESS interest (and the *share or right of which it forms part) is taken to have been acquired immediately after the *ESS deferred taxing point for the interest for its *market value, unless the ESS deferred taxing point occurs at the time the interest is disposed of.

Note:

Regulations made for the purposes of section 83A-315 may substitute a different amount for the market value of the ESS interest.


 



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