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INCOME TAX ASSESSMENT AMENDMENT REGULATIONS 2010 (NO. 1) (SLI NO 8 OF 2010)

- Registered on FRLII: 11 February 2010
- Department:Treasury
- Description:These Regulations amend the Income Tax Assessment Regulations 1997 to provide a valuation methodology for certain unlisted rights acquired under an employee share scheme. The valuation tables in the Regulations apply to unlisted rights which are included in a taxpayer's assessable income on or after 1 July 2009, have an exercise period of 10 years or less, and for which the time they are taxed under the employee share scheme tax rules is not aligned with the time of disposal of the right or underlying share.

TABLE OF PROVISIONS

   1.      Name of Regulations  
   2.      Commencement  
   3.      Amendment of Income Tax Assessment Regulations 1997  
           SCHEDULE 1 Amendments

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