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
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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

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