Income Tax Assessment Amendment (Employee Share Schemes) Regulation 2015 (63 of 2015)
Schedule 1 Amendments
Income Tax Assessment Regulations 1997
5 Subregulation 83A-315.09(1)
Repeal the subregulation, substitute:
(1) The following table sets out the base percentages for calculation percentages of 110% or more.
|
Table 2 - Base percentages |
||
|---|---|---|
|
Exercise period (months) |
Column 1 |
Column 2 |
|
168 to 180 |
13.3% |
0.5% |
|
156 to 168 |
13.3% |
0.5% |
|
144 to 156 |
13.3% |
0.5% |
|
132 to 144 |
13.3% |
0.6% |
|
120 to 132 |
13.3% |
0.6% |
|
108 to 120 |
13.3% |
0.6% |
|
96 to 108 |
13.2% |
0.6% |
|
84 to 96 |
13.0% |
0.6% |
|
72 to 84 |
12.8% |
0.7% |
|
60 to 72 |
12.5% |
0.7% |
|
48 to 60 |
12.1% |
0.7% |
|
36 to 48 |
11.4% |
0.8% |
|
24 to 36 |
10.5% |
0.8% |
|
18 to 24 |
9.9% |
0.8% |
|
12 to 18 |
9.2% |
0.9% |
|
9 to 12 |
8.8% |
0.9% |
|
6 to 9 |
8.3% |
0.9% |
|
3 to 6 |
7.8% |
0.9% |
|
0 to 3 |
7.5% |
1.0% |
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