Subdivision 14-C
CurrentShares and rights under employee share schemes
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-C Shares and rights under employee share schemes
Table of sections
14‑155 Liability for TFN withholding tax (ESS)
14‑160 Employer may give individual tax file numbers to provider
14‑165 Provider may recover TFN withholding tax (ESS) from individual
14‑170 Application of rules in Division 18
14‑175 Overpayment of TFN withholding tax (ESS)
14‑180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
This Act’s bill:Second reading speech
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