Search for     
ato.gov.au        Individuals section only        
Advanced search
Search tips
> Individuals > Tax topics A-Z > A-I > Employee share schemes  
 

Deferred taxing points: genuine disposal restrictions

 
Increase text size Decrease text size
 

Introduction

This document explains what we consider to be genuine disposal restrictions under an employee share scheme (ESS) and when we consider they will no longer apply.

The information contained in this document applies only to ESS interests (shares, stapled securities and rights to acquire shares or stapled securities) acquired under an ESS after 30 June 2009.

Last Modified: Wednesday, 16 June 2010
 
Table of contents
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page