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24 Apr 066 Declaration of the value of unlisted employee scheme shares

The ATO has published a document containing the approved form for a written report required for the purposes of s 139FB(1)(a) of ITAA 1936. Under this section, where shares provided under an employee share scheme which are not quoted on an approved stock exchange, the arm's length value of the shares can be determined by a registered company auditor not connected with the company. To access the approved form, go here

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