Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Division 83A has applied since 1 July 2009. This paper covers:
- plans that have been implemented since then and their features and consequences
- the fall and rise of options since 1 July 2009
- the trend towards full value/restricted shares and performance rights
- reporting to the ATO
- the difficulties with “real risk of forfeiture” and “genuine disposal” restrictions
- Australia versus the Asia-Pacific on equity treatment (income tax events, reporting, withholding and corporate tax deductions).
Current at 26 May 2009
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