Class Ruling CR 2023/26

What this ruling is about: 1. This Ruling sets out the income tax consequences for employees of Qantas Airways Limited (Qantas) and its subsidiaries (collectively, the Qantas Group) who participate in the 2023-2025 Qantas Long Term Incentive Plan (LTIP). 2. Details of this scheme are set out in paragraphs 15 to 25 of this Ruling. 3. All legislative references in this Ruling are to the Income Tax Assessment Act 1997, unless otherwise indicated. Who this Ruling applies to 4. This Ruling applies to you if you are an employee of the Qantas Group who is: 5. This Ruling does not apply to anyone who is subject to the taxation of financial arrangements rules in Division 230 in relation to the scheme outlined in paragraphs 15 to 25 of this Ruling. Note: Division 230 will not apply to individuals unless they have made an election for it to apply. When this Ruling applies 6. This Ruling applies from 1 July 2022 to 30 June 2027. 7. The LTIP is an employee share scheme as defined in subsection 83A-10(2). 8. The right to be granted a Qantas share under the LTIP (the LTIP Right) is an ESS interest as defined in paragraph 83A-10(1)(b). 9. Subdivision 83A-C will apply to the LTIP Right granted to you. 10. The ESS deferred taxing point for your LTIP Right will (subject to the 30-day period in subsection 83A-120(3)) be the earliest of: 11. Your assessable income for the income year in which the ESS deferred taxing point occurs (as determined in section 83A-120) includes the market value of the Qantas share at that time (subsection 83A-110(1)). 12. No amount will be included in your assessable income from forfeiting a LTIP Right, or a Qantas share acquired upon vesting of a LTIP Right, where the forfeiture occurs before the deferred taxing point (subsection 83A-110(1), section 104-25 and section 130-80). 13. If you dispose of your Qantas share on or before the ESS deferred taxing point (including where the ESS deferred taxing point is extended under the 30-day rule in subsection 83A-120(3)), any capital gain or capital loss is disregarded (subsection 130-80(1)). 14. Where you dispose of a Qantas share after the ESS deferred taxing point: 15. The following description of the scheme is based on information provided by the applicant. If the scheme is not carried out as described, this Ruling cannot be relied upon. 16. The LTIP provides a means for the delivery of equity ownership to Qantas Group executives in order to, among other benefits, improve alignment between an executive's interest and those of Qantas' shareholders. 17. An invitation letter was provided to you to participate in the LTIP. This specified the relevant terms and conditions for the LTIP Rights. 18. No consideration is payable by you upon the grant or vesting of your LTIP Rights. 19. Your LTIP Rights may vest in whole or in part as they are subject to Qantas and your individual performance conditions being met during the period 1 July 2022 to 30 June 2025 (Performance Measures). 20. When your LTIP Right vests, the Qantas shares are held on your behalf by the Qantas Employee Share Plan Trust (the Trust). 21. The Qantas shares are subject to a trading restriction for a period of 12 months following the vesting date (Holding Lock Period), and if you elected, an additional variable period (together Restriction Period). 22. Where you cease employment during the Restriction Period, your Qantas shares will be released from the Trust and you will be free to deal in them once the Holding Lock Period has ended. 23. At the end of the Restriction Period, you will be free to deal with your Qantas shares (subject to applicable laws and the Qantas employee share trading policy contained in the Qantas Code of Conduct and Ethics). 24. Immediately after the acquisition of the LTIP Right under the LTIP, no participant in the LTIP will hold more than 10% of the shares in Qantas or be in a position to cast or control the casting of more than 10% of the maximum number of votes that might be cast at a general meeting of Qantas. 25. The predominant business of Qantas is not the acquisition, sale or holding of shares, securities or other investments, whether directly or indirectly through one or more companies, partnerships or trusts. Commissioner of Taxation 17 May 2023 Employee share scheme interests 26. An ESS interest in a company is a beneficial interest in a share in the company or a right to acquire a beneficial interest in a share in the company (subsection 83A-10(1)). 27. The LTIP is an 'employee share scheme' as defined in subsection 83A-10(2), as it is a scheme under which ESS interests in a company are provided to employees, or associates of employees, of the company, or a subsidiary of the company, in relation to the employee's employment (subsection 83A-10(2)). 28. The LTIP provides that the LTIP Right is issued for no consideration. This means the LTIP Right was issued at a discount pursuant to subsection 83A-20(1). Subdivision 83A-B will apply to the LTIP Right acquired by you under the LTIP, unless Subdivision 83A-C applies. Assessability of a right under Subdivision 83A-C 29. Subdivision 83A-C allows the discount in relation to the ESS interest to be included in assessable income at a later time if the following conditions are satisfied: 30. In relation to the first condition listed in paragraph 29 of this Ruling, Subdivision 83A-B would, apart from subsection 83A-105(1), apply to the LTIP Right because it is: 31. In relation to the second condition listed in paragraph 29 of this Ruling, paragraph 83A-105(1)(aa) requires that after applying section 83A-315 (which refers to the regulations for calculating the market value of an ESS interest where it is an unlisted right), there is still a discount given in relation to the interest. 32. Section 83A-315.03 of the Income Tax Assessment (1997 Act) Regulations 2021 states: 33. As the LTIP Right is provided for nil consideration, that is a discount to the market value of an ordinary share in Qantas. As such, you will receive a discount in relation to the LTIP Right. 34. In relation to the third condition listed at paragraph 29 of this Ruling, subsections 83A-45(1) to (3) and (6) apply to the LTIP Right granted because: 35. In relation to the fourth condition listed in paragraph 29 of this Ruling, Subdivision 83A-C applies if the: 36. As a result, Subdivision 83A-C applies to the LTIP Right, and Subdivision 83A-B does not apply. The taxation of the LTIP Right received under the LTIP will be deferred until an ESS deferred taxing point occurs. ESS deferred taxing point 37. Section 83A-120 provides the rules for determining when the ESS deferred taxing point occurs for a right to acquire a share as the earliest of: 38. However, if you dispose of the vested right or the Qantas share within 30 days of the earliest of the times listed in paragraph 37 of this Ruling, the ESS deferred taxing point will instead be the time of disposal (paragraph 83A-120(3)(b)). 39. For the purposes of Division 83A, the concept of 'exercising a right' does not necessarily require an action or activity by the beneficial owner of the right. It is enough that they become the beneficial owner of the share that is the subject of the right (this can happen automatically or at the instigation of the participant, the employer or another party). Therefore, you are taken to have exercised the LTIP Right when a Qantas share is allocated upon vesting of the LTIP Right. 40. As determined in section 83A-120, where your LTIP Right vests, the ESS deferred taxing point will (subject to the 30-day rule) be the earliest of: 41. However, if you dispose of your Qantas share acquired from vesting of the LTIP Right within 30 days of the earliest time listed in paragraph 40 of this Ruling, the ESS deferred taxing point will be the date of disposal (subsection 83A-120(3)). Amount to be included in assessable income 42. In accordance with section 83A-110, the amount to be included as assessable income in the income year in which the ESS deferred taxing point occurs is the market value of the ESS interest at the ESS deferred taxing point, reduced by the cost base of that interest (if any). 43. Where the ESS interest is a right to acquire a beneficial interest in a share, the market value of the right at the ESS deferred taxing point is the market value of the share at that time (section 83A-315.03 of the Income Tax Assessment (1997 Act) Regulations 2021). 44. Therefore, the amount included in your assessable income at the ESS deferred taxing point is the market value of the Qantas share acquired upon vesting of a LTIP Right at the ESS deferred taxing point, less the cost base of the LTIP Right. As the LTIP Right is granted for nil consideration and no amount is paid to exercise the LTIP Right, the first element of the cost base of the LTIP Right is nil (subsections 83A-110(1) and 110-25(2)). © AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Class of entities or scheme: 26. An ESS interest in a company is a beneficial interest in a share in the company or a right to acquire a beneficial interest in a share in the company (subsection 83A-10(1)). 27. The LTIP is an 'employee share scheme' as defined in subsection 83A-10(2), as it is a scheme under which ESS interests in a company are provided to employees, or associates of employees, of the company, or a subsidiary of the company, in relation to the employee's employment (subsection 83A-10(2)). 28. The LTIP provides that the LTIP Right is issued for no consideration. This means the LTIP Right was issued at a discount pursuant to subsection 83A-20(1). Subdivision 83A-B will apply to the LTIP Right acquired by you under the LTIP, unless Subdivision 83A-C applies. | Assessability of a right under Subdivision 83A-C: 29. Subdivision 83A-C allows the discount in relation to the ESS interest to be included in assessable income at a later time if the following conditions are satisfied: 30. In relation to the first condition listed in paragraph 29 of this Ruling, Subdivision 83A-B would, apart from subsection 83A-105(1), apply to the LTIP Right because it is: 31. In relation to the second condition listed in paragraph 29 of this Ruling, paragraph 83A-105(1)(aa) requires that after applying section 83A-315 (which refers to the regulations for calculating the market value of an ESS interest where it is an unlisted right), there is still a discount given in relation to the interest. 32. Section 83A-315.03 of the Income Tax Assessment (1997 Act) Regulations 2021 states: 33. As the LTIP Right is provided for nil consideration, that is a discount to the market value of an ordinary share in Qantas. As such, you will receive a discount in relation to the LTIP Right. 34. In relation to the third condition listed at paragraph 29 of this Ruling, subsections 83A-45(1) to (3) and (6) apply to the LTIP Right granted because: 35. In relation to the fourth condition listed in paragraph 29 of this Ruling, Subdivision 83A-C applies if the: 36. As a result, Subdivision 83A-C applies to the LTIP Right, and Subdivision 83A-B does not apply. The taxation of the LTIP Right received under the LTIP will be deferred until an ESS deferred taxing point occurs. | ESS deferred taxing point: 37. Section 83A-120 provides the rules for determining when the ESS deferred taxing point occurs for a right to acquire a share as the earliest of: 38. However, if you dispose of the vested right or the Qantas share within 30 days of the earliest of the times listed in paragraph 37 of this Ruling, the ESS deferred taxing point will instead be the time of disposal (paragraph 83A-120(3)(b)). 39. For the purposes of Division 83A, the concept of 'exercising a right' does not necessarily require an action or activity by the beneficial owner of the right. It is enough that they become the beneficial owner of the share that is the subject of the right (this can happen automatically or at the instigation of the participant, the employer or another party). Therefore, you are taken to have exercised the LTIP Right when a Qantas share is allocated upon vesting of the LTIP Right. 40. As determined in section 83A-120, where your LTIP Right vests, the ESS deferred taxing point will (subject to the 30-day rule) be the earliest of: 41. However, if you dispose of your Qantas share acquired from vesting of the LTIP Right within 30 days of the earliest time listed in paragraph 40 of this Ruling, the ESS deferred taxing point will be the date of disposal (subsection 83A-120(3)). | Amount to be included in assessable income: 42. In accordance with section 83A-110, the amount to be included as assessable income in the income year in which the ESS deferred taxing point occurs is the market value of the ESS interest at the ESS deferred taxing point, reduced by the cost base of that interest (if any). 43. Where the ESS interest is a right to acquire a beneficial interest in a share, the market value of the right at the ESS deferred taxing point is the market value of the share at that time (section 83A-315.03 of the Income Tax Assessment (1997 Act) Regulations 2021). 44. Therefore, the amount included in your assessable income at the ESS deferred taxing point is the market value of the Qantas share acquired upon vesting of a LTIP Right at the ESS deferred taxing point, less the cost base of the LTIP Right. As the LTIP Right is granted for nil consideration and no amount is paid to exercise the LTIP Right, the first element of the cost base of the LTIP Right is nil (subsections 83A-110(1) and 110-25(2)). © AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Ruling: 1. This Ruling sets out the income tax consequences for employees of Qantas Airways Limited (Qantas) and its subsidiaries (collectively, the Qantas Group) who participate in the 2023-2025 Qantas Long Term Incentive Plan (LTIP). 2. Details of this scheme are set out in paragraphs 15 to 25 of this Ruling. 3. All legislative references in this Ruling are to the Income Tax Assessment Act 1997, unless otherwise indicated. | Who this Ruling applies to: 4. This Ruling applies to you if you are an employee of the Qantas Group who is: 5. This Ruling does not apply to anyone who is subject to the taxation of financial arrangements rules in Division 230 in relation to the scheme outlined in paragraphs 15 to 25 of this Ruling. Note: Division 230 will not apply to individuals unless they have made an election for it to apply. | When this Ruling applies: 6. This Ruling applies from 1 July 2022 to 30 June 2027. 7. The LTIP is an employee share scheme as defined in subsection 83A-10(2). 8. The right to be granted a Qantas share under the LTIP (the LTIP Right) is an ESS interest as defined in paragraph 83A-10(1)(b). 9. Subdivision 83A-C will apply to the LTIP Right granted to you. 10. The ESS deferred taxing point for your LTIP Right will (subject to the 30-day period in subsection 83A-120(3)) be the earliest of: 11. Your assessable income for the income year in which the ESS deferred taxing point occurs (as determined in section 83A-120) includes the market value of the Qantas share at that time (subsection 83A-110(1)). 12. No amount will be included in your assessable income from forfeiting a LTIP Right, or a Qantas share acquired upon vesting of a LTIP Right, where the forfeiture occurs before the deferred taxing point (subsection 83A-110(1), section 104-25 and section 130-80). 13. If you dispose of your Qantas share on or before the ESS deferred taxing point (including where the ESS deferred taxing point is extended under the 30-day rule in subsection 83A-120(3)), any capital gain or capital loss is disregarded (subsection 130-80(1)). 14. Where you dispose of a Qantas share after the ESS deferred taxing point: 15. The following description of the scheme is based on information provided by the applicant. If the scheme is not carried out as described, this Ruling cannot be relied upon. 16. The LTIP provides a means for the delivery of equity ownership to Qantas Group executives in order to, among other benefits, improve alignment between an executive's interest and those of Qantas' shareholders. 17. An invitation letter was provided to you to participate in the LTIP. This specified the relevant terms and conditions for the LTIP Rights. 18. No consideration is payable by you upon the grant or vesting of your LTIP Rights. 19. Your LTIP Rights may vest in whole or in part as they are subject to Qantas and your individual performance conditions being met during the period 1 July 2022 to 30 June 2025 (Performance Measures). 20. When your LTIP Right vests, the Qantas shares are held on your behalf by the Qantas Employee Share Plan Trust (the Trust). 21. The Qantas shares are subject to a trading restriction for a period of 12 months following the vesting date (Holding Lock Period), and if you elected, an additional variable period (together Restriction Period). 22. Where you cease employment during the Restriction Period, your Qantas shares will be released from the Trust and you will be free to deal in them once the Holding Lock Period has ended. 23. At the end of the Restriction Period, you will be free to deal with your Qantas shares (subject to applicable laws and the Qantas employee share trading policy contained in the Qantas Code of Conduct and Ethics). 24. Immediately after the acquisition of the LTIP Right under the LTIP, no participant in the LTIP will hold more than 10% of the shares in Qantas or be in a position to cast or control the casting of more than 10% of the maximum number of votes that might be cast at a general meeting of Qantas. 25. The predominant business of Qantas is not the acquisition, sale or holding of shares, securities or other investments, whether directly or indirectly through one or more companies, partnerships or trusts. Commissioner of Taxation 17 May 2023 | Employee share scheme interests: 26. An ESS interest in a company is a beneficial interest in a share in the company or a right to acquire a beneficial interest in a share in the company (subsection 83A-10(1)). 27. The LTIP is an 'employee share scheme' as defined in subsection 83A-10(2), as it is a scheme under which ESS interests in a company are provided to employees, or associates of employees, of the company, or a subsidiary of the company, in relation to the employee's employment (subsection 83A-10(2)). 28. The LTIP provides that the LTIP Right is issued for no consideration. This means the LTIP Right was issued at a discount pursuant to subsection 83A-20(1). Subdivision 83A-B will apply to the LTIP Right acquired by you under the LTIP, unless Subdivision 83A-C applies. | Assessability of a right under Subdivision 83A-C: 29. Subdivision 83A-C allows the discount in relation to the ESS interest to be included in assessable income at a later time if the following conditions are satisfied: 30. In relation to the first condition listed in paragraph 29 of this Ruling, Subdivision 83A-B would, apart from subsection 83A-105(1), apply to the LTIP Right because it is: 31. In relation to the second condition listed in paragraph 29 of this Ruling, paragraph 83A-105(1)(aa) requires that after applying section 83A-315 (which refers to the regulations for calculating the market value of an ESS interest where it is an unlisted right), there is still a discount given in relation to the interest. 32. Section 83A-315.03 of the Income Tax Assessment (1997 Act) Regulations 2021 states: 33. As the LTIP Right is provided for nil consideration, that is a discount to the market value of an ordinary share in Qantas. As such, you will receive a discount in relation to the LTIP Right. 34. In relation to the third condition listed at paragraph 29 of this Ruling, subsections 83A-45(1) to (3) and (6) apply to the LTIP Right granted because: 35. In relation to the fourth condition listed in paragraph 29 of this Ruling, Subdivision 83A-C applies if the: 36. As a result, Subdivision 83A-C applies to the LTIP Right, and Subdivision 83A-B does not apply. The taxation of the LTIP Right received under the LTIP will be deferred until an ESS deferred taxing point occurs. | ESS deferred taxing point: 37. Section 83A-120 provides the rules for determining when the ESS deferred taxing point occurs for a right to acquire a share as the earliest of: 38. However, if you dispose of the vested right or the Qantas share within 30 days of the earliest of the times listed in paragraph 37 of this Ruling, the ESS deferred taxing point will instead be the time of disposal (paragraph 83A-120(3)(b)). 39. For the purposes of Division 83A, the concept of 'exercising a right' does not necessarily require an action or activity by the beneficial owner of the right. It is enough that they become the beneficial owner of the share that is the subject of the right (this can happen automatically or at the instigation of the participant, the employer or another party). Therefore, you are taken to have exercised the LTIP Right when a Qantas share is allocated upon vesting of the LTIP Right. 40. As determined in section 83A-120, where your LTIP Right vests, the ESS deferred taxing point will (subject to the 30-day rule) be the earliest of: 41. However, if you dispose of your Qantas share acquired from vesting of the LTIP Right within 30 days of the earliest time listed in paragraph 40 of this Ruling, the ESS deferred taxing point will be the date of disposal (subsection 83A-120(3)). | Amount to be included in assessable income: 42. In accordance with section 83A-110, the amount to be included as assessable income in the income year in which the ESS deferred taxing point occurs is the market value of the ESS interest at the ESS deferred taxing point, reduced by the cost base of that interest (if any). 43. Where the ESS interest is a right to acquire a beneficial interest in a share, the market value of the right at the ESS deferred taxing point is the market value of the share at that time (section 83A-315.03 of the Income Tax Assessment (1997 Act) Regulations 2021). 44. Therefore, the amount included in your assessable income at the ESS deferred taxing point is the market value of the Qantas share acquired upon vesting of a LTIP Right at the ESS deferred taxing point, less the cost base of the LTIP Right. As the LTIP Right is granted for nil consideration and no amount is paid to exercise the LTIP Right, the first element of the cost base of the LTIP Right is nil (subsections 83A-110(1) and 110-25(2)). © AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


Appendix: Employee share scheme interests: 26. An ESS interest in a company is a beneficial interest in a share in the company or a right to acquire a beneficial interest in a share in the company (subsection 83A-10(1)). 27. The LTIP is an 'employee share scheme' as defined in subsection 83A-10(2), as it is a scheme under which ESS interests in a company are provided to employees, or associates of employees, of the company, or a subsidiary of the company, in relation to the employee's employment (subsection 83A-10(2)). 28. The LTIP provides that the LTIP Right is issued for no consideration. This means the LTIP Right was issued at a discount pursuant to subsection 83A-20(1). Subdivision 83A-B will apply to the LTIP Right acquired by you under the LTIP, unless Subdivision 83A-C applies. | Assessability of a right under Subdivision 83A-C: 29. Subdivision 83A-C allows the discount in relation to the ESS interest to be included in assessable income at a later time if the following conditions are satisfied: 30. In relation to the first condition listed in paragraph 29 of this Ruling, Subdivision 83A-B would, apart from subsection 83A-105(1), apply to the LTIP Right because it is: 31. In relation to the second condition listed in paragraph 29 of this Ruling, paragraph 83A-105(1)(aa) requires that after applying section 83A-315 (which refers to the regulations for calculating the market value of an ESS interest where it is an unlisted right), there is still a discount given in relation to the interest. 32. Section 83A-315.03 of the Income Tax Assessment (1997 Act) Regulations 2021 states: 33. As the LTIP Right is provided for nil consideration, that is a discount to the market value of an ordinary share in Qantas. As such, you will receive a discount in relation to the LTIP Right. 34. In relation to the third condition listed at paragraph 29 of this Ruling, subsections 83A-45(1) to (3) and (6) apply to the LTIP Right granted because: 35. In relation to the fourth condition listed in paragraph 29 of this Ruling, Subdivision 83A-C applies if the: 36. As a result, Subdivision 83A-C applies to the LTIP Right, and Subdivision 83A-B does not apply. The taxation of the LTIP Right received under the LTIP will be deferred until an ESS deferred taxing point occurs. | ESS deferred taxing point: 37. Section 83A-120 provides the rules for determining when the ESS deferred taxing point occurs for a right to acquire a share as the earliest of: 38. However, if you dispose of the vested right or the Qantas share within 30 days of the earliest of the times listed in paragraph 37 of this Ruling, the ESS deferred taxing point will instead be the time of disposal (paragraph 83A-120(3)(b)). 39. For the purposes of Division 83A, the concept of 'exercising a right' does not necessarily require an action or activity by the beneficial owner of the right. It is enough that they become the beneficial owner of the share that is the subject of the right (this can happen automatically or at the instigation of the participant, the employer or another party). Therefore, you are taken to have exercised the LTIP Right when a Qantas share is allocated upon vesting of the LTIP Right. 40. As determined in section 83A-120, where your LTIP Right vests, the ESS deferred taxing point will (subject to the 30-day rule) be the earliest of: 41. However, if you dispose of your Qantas share acquired from vesting of the LTIP Right within 30 days of the earliest time listed in paragraph 40 of this Ruling, the ESS deferred taxing point will be the date of disposal (subsection 83A-120(3)). | Amount to be included in assessable income: 42. In accordance with section 83A-110, the amount to be included as assessable income in the income year in which the ESS deferred taxing point occurs is the market value of the ESS interest at the ESS deferred taxing point, reduced by the cost base of that interest (if any). 43. Where the ESS interest is a right to acquire a beneficial interest in a share, the market value of the right at the ESS deferred taxing point is the market value of the share at that time (section 83A-315.03 of the Income Tax Assessment (1997 Act) Regulations 2021). 44. Therefore, the amount included in your assessable income at the ESS deferred taxing point is the market value of the Qantas share acquired upon vesting of a LTIP Right at the ESS deferred taxing point, less the cost base of the LTIP Right. As the LTIP Right is granted for nil consideration and no amount is paid to exercise the LTIP Right, the first element of the cost base of the LTIP Right is nil (subsections 83A-110(1) and 110-25(2)). © AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


What this Ruling is about | If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this Ruling. | If the lowest amount that must be paid to exercise the right to acquire the beneficial interest in a share is nil or cannot be determined, the value of the right on a particular day is the same as the market value of the share on that day.


Legislative references: ITAA 1936 6(1) ITAA 1997 Div 83A ITAA 1997 Subdiv 83A-B ITAA 1997 Subdiv 83A-C ITAA 1997 83A-10(1) ITAA 1997 83A-10(1)(b) ITAA 1997 83A-10(2) ITAA 1997 83A-20(1) ITAA 1997 83A-45(1) ITAA 1997 83A-45(2) ITAA 1997 83A-45(3) ITAA 1997 83A-45(6) ITAA 1997 83A-105 ITAA 1997 83A-105(1) ITAA 1997 83A-105(1)(aa) ITAA 1997 83A-105(3) ITAA 1997 83A-105(3)(b) ITAA 1997 83A-105(3)(b)(i) ITAA 1997 83A-110 ITAA 1997 83A-110(1) ITAA 1997 83A-120 ITAA 1997 83A-120(3) ITAA 1997 83A-120(3)(b) ITAA 1997 83A-120(4) ITAA 1997 83A-120(6) ITAA 1997 83A-120(7) ITAA 1997 83A-125 ITAA 1997 83A-315 ITAA 1997 104-10 ITAA 1997 104-10(4) ITAA 1997 104-25 ITAA 1997 110-25(2) ITAA 1997 110-55(2) ITAA 1997 112-15 ITAA 1997 Subdiv 115-A ITAA 1997 115-25 ITAA 1997 130-80 ITAA 1997 130-80(1) ITAA 1997 Div 230 ITAR(1997) 2021 83A-315.03