Income Tax Assessment Regulations 1997 (Repealed)

PART 2 - LIABILITY RULES OF GENERAL APPLICATION

Division 83A - Employee share schemes

REGULATION 83A-315.06

83A-315.06 STEP 1 - CALCULATE THE CALCULATION PERCENTAGE
Apply the following formula. The result is the calculation percentage .

Market value, on the particular day, of the share that is the subject of the right
Amount, or lowest amount, that must be paid to exercise the right

100%