13N
CurrentDefinitions for div 1C
Part 2Liability to taxation
Division 1CShares and options
13N Definitions for div 1C
In this division—
director, of a company, includes—
(a)
a person who, under a contract or other arrangement, is to be appointed as a director of the company; and
(b)
a former director of the company.
granted, in relation to a share or option, see section 13O.
grantee, in relation to a grant of a share or option comprising wages for this Act, means the employee or director to whom the share or option is granted.
grantor, in relation to a grant of a share or option comprising wages for this Act, means the employer or company by whom the share or option is granted.
relevant day see section 13Q(2).
vesting day see section 13R(2).
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