Private ruling: Employee share scheme
Date of advice: 11 November 2022
Published: 9 January 2023

Ruling: The Commissioner provided advice in regard to the superannuation guarantee consequences of shares transferred to employees and the payment of taxes to the Commissioner.


Relevant legislative provisions: Income Tax Assessment Act 1936 former Part III Division 13A | Income Tax Assessment Act 1997 Division 83A | Income Tax Assessment Act 1997 section 83A-10 | Fringe Benefits Tax Assessment Act 1986 subsection 136(1) | Superannuation Guarantee (Administration) Act 1992 subsection 6(1) | Superannuation Guarantee (Administration) Act 1992 subsection 11(3)