Search for     
ato.gov.au        Businesses section only        
Advanced search
Search tips
 

Real risk of forfeiture

 
 Increase text size  Decrease text size
 

Introduction

This document explains when we consider employee share scheme interests (ESS interests), that is, shares, stapled securities and rights to acquire shares and stapled securities, to be at a real risk of forfeiture.

The information contained in this document applies only to ESS interests acquired under an employee share scheme (ESS) after 30 June 2009.

Last Modified: Wednesday, 16 June 2010

 
Give us your feedback
 
Top of page
More information on page