Document ID: chunk:federal_register_of_legislation:F2022N00095:body:0
Version: federal_register_of_legislation:F2022N00095
Segment Type: other
Provision Reference: 
Character Range: 0–1596

Notice of Rulings 8 April 2022

The Acting Commissioner of Taxation, Jeremy Hirschhorn, gives notice by notifiable instrument under subsection 358‑5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULINGS
Ruling number      Subject                                                                                                                            Brief description
TD 2022/4          Income tax:  when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme?  This Ruling sets out the principles for working out whether an employee share scheme's disposal restrictions were 'genuine disposal restrictions' and, if they were, when you are no longer genuinely restricted for the purposes of determining the ESS deferred taxation point.
                                                                                                                                                      This Ruling applies both before and after its date of issue.
TD 2022/8          Income tax: deductibility of expenses incurred in establishing and administering an employee share scheme                          This Ruling sets out when the establishment and administration expenses of an employee share scheme are deductible or not.
                                                                                                                                                      This Ruling applies both before and after its date of issue.