- shares or rights were acquired under an employee share scheme (ESS) and the employee made an election to include the discount as income in the year that they acquired the shares or rights, or they acquired the shares or rights under a s 26AAC ITAA 1936 ESS;
- the company in which the employee held the shares or rights was involved in a corporate restructure or takeover;
- as a result of the corporate restructure or takeover the employee received replacement shares or rights in a new company or group (the new company) that match the shares or rights they held in an old company or group (the old company), and
- they are an employee of the new company after the corporate restructure or takeover.
For a copy of the factsheet, go here