Income Tax Assessment Act 1936
Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .
Div 13A inserted by No 169 of 1995.
Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.
(Repealed by No 133 of 2009)
S 139FM repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections
83A-5(1)
and
(2)
of the
Income Tax (Transitional Provisions) Act 1997
. S 139FM formerly read:
The following is Table 1:
SECTION 139FM TABLE 1 AND INSTRUCTIONS
139FM(1)
Table 1.
Exercise period (months)
Calculation percentage
50% to 60%
60% to 70%
70% to 75%
75% to 80%
80% to 85%
85% to 90%
90% to 92.5%
92.5% to 95%
108 to 120
0.6%
2.1%
4.8%
6.7%
8.9%
11.4%
14.1%
15.5%
96 to 108
0.4%
1.5%
4.0%
5.8%
7.9%
10.3%
13.0%
14.5%
84 to 96
0.2%
1.1%
3.2%
4.8%
6.8%
9.2%
11.8%
13.3%
72 to 84
0.1%
0.7%
2.4%
3.8%
5.6%
7.9%
10.5%
11.9%
60 to 72
0.0%
0.4%
1.6%
2.8%
4.4%
6.5%
9.0%
10.4%
48 to 60
0.0%
0.1%
0.9%
1.8%
3.1%
4.9%
7.3%
8.6%
36 to 48
0.0%
0.0%
0.4%
0.9%
1.9%
3.3%
5.4%
6.6%
24 to 36
0.0%
0.0%
0.1%
0.3%
0.8%
1.8%
3.4%
4.4%
18 to 24
0.0%
0.0%
0.0%
0.1%
0.4%
1.0%
2.3%
3.2%
12 to 18
0.0%
0.0%
0.0%
0.0%
0.1%
0.4%
1.3%
2.0%
9 to 12
0.0%
0.0%
0.0%
0.0%
0.0%
0.2%
0.8%
1.3%
6 to 9
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.3%
0.7%
3 to 6
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.2%
0 to 3
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Exercise period (months) | Calculation percentage | |||||
95% to 97.5% | 97.5% to 100% | 100% to 102.5% | 102.5% to 105% | 105% to 107.5% | 107.5% to 110% | |
108 to 120 | 16.9% | 18.4% | 20.0% | 21.5% | 23.1% | 24.7% |
96 to 108 | 15.9% | 17.5% | 19.0% | 20.6% | 22.2% | 23.9% |
84 to 96 | 14.8% | 16.3% | 17.9% | 19.5% | 21.2% | 22.9% |
72 to 84 | 13.4% | 15.0% | 16.6% | 18.2% | 19.9% | 21.7% |
60 to 72 | 11.8% | 13.4% | 15.0% | 16.7% | 18.5% | 20.3% |
48 to 60 | 10.1% | 11.6% | 13.2% | 14.9% | 16.7% | 18.6% |
36 to 48 | 8.0% | 9.5% | 11.1% | 12.9% | 14.7% | 16.5% |
24 to 36 | 5.7% | 7.1% | 8.7% | 10.4% | 12.2% | 14.1% |
18 to 24 | 4.4% | 5.7% | 7.2% | 8.9% | 10.8% | 12.7% |
12 to 18 | 2.9% | 4.1% | 5.6% | 7.3% | 9.1% | 11.2% |
9 to 12 | 2.2% | 3.3% | 4.7% | 6.3% | 8.2% | 10.3% |
6 to 9 | 1.4% | 2.3% | 3.6% | 5.3% | 7.2% | 9.4% |
3 to 6 | 0.5% | 1.2% | 2.4% | 4.1% | 6.1% | 8.4% |
0 to 3 | 0.1% | 0.4% | 1.3% | 3.0% | 5.3% | 7.8% |
139FM(2) Instructions for using Table 1.
From Table 1, select the percentage (the Table 1 percentage ) that corresponds to:
(a) the period, in months, from the particular day until the last day on which the right may be exercised (the exercise period ); and
(b) the calculation percentage;
and then multiply the amount, or lowest amount, that must be paid to exercise the right by the Table 1 percentage. The result is the market value of the right .
S 139FM inserted by No 169 of 1995.
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