Our FocusOn documents are comprehensive overviews.
The topics are often very complex and we recommend you contact
us before acting on transactions.
Topics covered in this FocusOn
Employee Share Scheme rules
When is the discount assessed?
Real risks of forfeiture
Genuine disposal restrictions
Other criteria for deferral
Where subject to real risks of forfeiture
When acquired by salary sacrifice
Discounts taxed upfront
Exception for the first $1,000
Discounts taxed at a later date
Tax refund for forfeited interests
Interaction with Capital Gains Tax
30 day rule
Employer's reporting obligations