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On 22 September 2009, the Taxation Institute lodged a submission with Treasury in relation to the Exposure Draft of the the transitional provisions for new Employee Share Scheme regime contained in Tax Laws Amendment (2009 Budget Measures No 2) Bill 2009 (Exposure Draft) which were released for comment on 15 September 2009. The Taxation Institute has concerns regarding the transition of certain shares and rights acquired before 1 July 2009 into the new rules. The Taxation Institute also has concerns regarding some aspects of the drafting as it creates uncertainty.

For a copy of the submission, go here.

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