A

Key principle and overview

B

The basic requirement that the discount be included in assessable income

C

Key concepts: employee share scheme , discount , cessation time , qualifying shares , qualifying rights and exemption conditions

D

Special provisions

DA

Takeovers and restructures

DB

Stapled securities

E

Elections

F

Special provisions about the market value of a share or right

G

Definitions (including a list of all terms defined in the Division)