Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 392 - Employee share scheme reporting  

Guide to Division 392  

SECTION 392-1   WHAT THIS DIVISION IS ABOUT  


A company that provides ESS interests to an individual under an employee share scheme during a year must, at the end of the year (and, in certain cases, at the end of a later year), give certain information to the Commissioner and to the individual.

Note:

For the tax treatment of employee share schemes, see Division 83A of the Income Tax Assessment Act 1997 .




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.