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CGT and the new employee share scheme measures.

Publication date: 01 Aug 08 | Source: INTAX

Issue: August 2008

Pages: pp.10-11

The recent amendments introduced by Tax Laws Amendment (Budget Measures) Bill 2008 to change the method of making an election to be assessed "upfront" on the discount on qualifying shares or rights under an employee share scheme will hopefully remove many of the stresses on the self-assessment regime under the prior system for assessing discounts - not to mention to abuse of it.

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