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The new employee share scheme provisions

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.

Author profile:

Robert SOUTHWELL
Current at 12 February 2010
 

 

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