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Pay-roll Tax Assessment Act 2002
Subdiv 4Shares and options
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Subdivision 4 — Shares and options
9DA. Wages include shares and options granted to employees 23
9DB. Relevant day: choice of 24
9DC. Relevant day: special cases 25
9DD. Value of shares and options 26
9DE. Effect of rescission, cancellation etc. of share or option 27
9DF. Grant of share under exercise of option 28
9DG. Wages include certain shares and options granted to directors 28
9DH. Place where wages (as shares or options) are payable 29