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CV 19: Additional income for certain imputation credits
or “Extra income from certain tax credits on company dividends”
You could also call this:

“Money from employee share schemes counts as income for tax purposes”

If you get money from an employee share scheme, it counts as income for you. The amount you receive is determined by section DV 27(9) of the Income Tax Act. This section deals with employee share schemes and how they affect your income. You need to include this money when you’re working out your total income for tax purposes.

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Part C Income
Income specific to certain entities

CV 20Employee share schemes

  1. An amount of income that a person has under section DV 27(9) (Employee share schemes) is income of the person.

Notes
  • Section CV 20: inserted, on , by section 32 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).