Income Tax Assessment Amendment (Employee Share Schemes) Regulation 2015 (63 of 2015)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

3   At the end of subregulation 83A-315.08(2)

Add:

Note: The following assumptions were used to work out the Table 1 percentages:

(a) a risk-free interest rate of 4%;

(b) a dividend yield of 4%;

(c) volatility of 12%.