Part 12Other relief for employee share acquisitions
Chapter 1Introduction
Interpretation
1002“Employment”
1
This section explains how references in this Part to employment (and related expressions) are to be read.
2
“Employment” includes a former or prospective employment.
3
References to employment by a company include references to holding an office with that company.
4
Members of a company whose affairs are managed by its members are treated as holding an office with the company.