‑1 What this Division is about
Your assessable income includes discounts on shares, rights and stapled securities you (or your associate) acquire under an employee share scheme. You may be entitled: (a) to have the amount included in your assessable income reduced; or (b) to have the income year in which it is included deferred.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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