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On 26 August 2009, the Taxation Institute lodged a submission with Treasury in relation to the Exposure Draft of the new Employee Share Scheme regime. In summary, the Taxation Institute's position is that the legislation released in exposure draft form needs further substantial work, particularly in relation to the concept of "real risk of forfeiture", the definition of "Employee Share Scheme" and the proposed s 83A-310.

For a copy of the submission, go here.

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