---
title: "Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025"
slug: "income-tax-assessment-methods-for-valuing-unlisted-shares-for-the-employee-share-scheme-start-up-con"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "in force"
canonical_url: "https://zoelaw.ai/legislation/income-tax-assessment-methods-for-valuing-unlisted-shares-for-the-employee-share-scheme-start-up-con"
date_modified: "2026-04-03"
source_text_available: false
---

# Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/income-tax-assessment-methods-for-valuing-unlisted-shares-for-the-employee-share-scheme-start-up-con