Published on 28 Oct 10
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- timeline and rationale for changes
- comparison of Divisions 13A and 83A
- application of Division 83A
- what is an ESS interest?
- upfront taxation
- tax deferral
- cross Border issues
- reporting, withholding and valuation.
Current at 21 November 2010