Document ID: chunk:federal_register_of_legislation:C2014C00751:clause:1_1:p13
Version: federal_register_of_legislation:C2014C00751
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 13/13)
Character Range: 35102–37172

whether there is a discount given in relation to interest; and
(b) if so—the amount of the discount.

83A‑320  Interests in a trust
 (1) This section applies if, at a time:
 (a) you hold an interest in a trust whose assets include *shares; and
 (b) that interest corresponds to a particular number of the shares (even if the interest does not correspond to particular shares).
 (2) For the purposes of this Division, treat yourself as holding at that time a beneficial interest in each of a number of the *shares included in the assets of the trust equal to the number mentioned in paragraph (1)(b).
 (3) If there are 2 or more classes of *shares included in the assets of the trust, this section operates separately in relation to each class as if the shares in that class were all the shares included in the assets of the trust.
 (4) This section applies to rights to acquire beneficial interests in *shares in the same way it applies to shares.
Note: For the CGT treatment of employee share schemes, see Subdivision 130‑D.

83A‑325  Application of Division to relationships similar to employment
  This Division applies to an individual covered by column 1 of an item in the table as if:
 (a) he or she were employed by the entity referred to in column 2 of that item; and
 (b) the thing referred to column 3 of that item constituted that employment.

Application of Division to relationships similar to employment
Item                                                            Column 1                                                                                                                            Column 2                                                                                                   Column 3
                                                                This Division applies to an individual who:                                                                                         as if he or she were employed by:                                                                          and this constituted that employment: