14-180
CurrentApplication of certain provisions of Division 83A of the Income Tax Assessment Act 1997
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-5Pay as you go (PAYG) withholding
Division 14Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
Subdivision 14-CShares and rights under employee share schemes
14-180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Subdivision in the same way as they have for the purposes of Division 83A of that Act:
(a)
section 83A‑130 (about takeovers and restructures);
(b)
section 83A‑305 (about associates);
(c)
section 83A‑320 (about trusts);
(d)
section 83A‑325 (about relationships similar to employment);
(e)
section 83A‑335 (about stapled securities);
(f)
section 83A‑340 (about indeterminate rights).
This Act’s bill:Second reading speech
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