PAYROLL TAX ACT 2011 (NO. 18 OF 2011) - SECT 22 Grant of share as result of exercise of option

Australian Capital Territory Numbered Acts

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PAYROLL TAX ACT 2011 (NO. 18 OF 2011) - SECT 22

Grant of share as result of exercise of option

The grant of a share by an employer is not wages for this Act if the employer is required to grant the share because of the exercise of an option by a person and—

(a) the grant of the option to the person is wages for this Act; or

(b) the option was granted to the person before 1 July 2005.

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