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16 Sep 099 Exposure Draft released - Employee Share Schemes (Application and Transitional Provisions)

On 1 July 2009, the Government issued a Policy Statement, setting out the final taxation treatment of share and rights acquired under employee share schemes, to apply from that date. On 24 July 2009, the Assistant Treasurer announced further industry consultations including the release of an exposure draft and Board of Taxation consultation on technical aspects of the package. An exposure draft package was released for comment on 4 August 2009.

Treasury is now consulting on the application and transitional provisions, which were not included in the initial exposure draft. A further exposure draft and explanatory materials was released by Treasury on 15 September 2009. The closing date for submissions is Tuesday 22 September 2009.

For a copy of the further exposure draft and explanatory materials, go here


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