Income Tax Assessment Amendment (Employee Share Schemes) Regulation 2015 (63 of 2015)
Schedule 1 Amendments
Income Tax Assessment Regulations 1997
6 At the end of subregulation 83A-315.09(2)
Add:
Note: The following assumptions were used to work out the base percentages:
(a) a risk-free interest rate of 4%;
(b) a dividend yield of 4%;
(c) volatility of 12%.
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