Published on 01 Feb 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The new employee share scheme provisions contained in Div 83A can, on the surface, appear similar to the old rules contained in s 139. However, an in-depth look into the new provisions reveals some fundamental changes that advisers need to be aware of.
Robert Southwell CTA
Robert works for Moore Stephens. Current at 01 February 2010