Taxation Administration Act 1953
Note: See section 3AA .
Chapter 5 - AdministrationA 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 .
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