Home / Individuals / Articles / FocusOn - Employee Share Acquisition Scheme

focus onarrowOur FocusOn documents are comprehensive overviews.
The topics are often very complex and we recommend you contact
us before acting on transactions.

arrowThis sample pdf shows the typical detail in our FocusOn documents.
To request a full copy of this Employee Share Acquisition Scheme FocusOn, please complete the request form.

Topics covered in this FocusOn

bulletEmployee Share Scheme rules
When is the discount assessed?
Real risks of forfeiture
Genuine disposal restrictions
bulletOther criteria for deferral
Where subject to real risks of forfeiture
When acquired by salary sacrifice
bulletDiscounts taxed upfront
Exception for the first $1,000
bulletDiscounts taxed at a later date
bulletTax refund for forfeited interests
bulletInteraction with Capital Gains Tax
30 day rule
bulletEmployer's reporting obligations

 

Murray Nicholls

New to Saward Dawson? Book a free 30 minute consultation

We happily spend 30 minutes without charge with new contacts to explore relevant issues and outline how we can assist. Let us know your area of interest and we will arrange a specialist to meet with you.

Subscribe to e-bulletins

Subscribe Now

Stay Connected