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  • When the current ESS rules do not apply

    The current ESS rules do not apply to your ESS interests, if you acquired them before 1 July 2009 and they were:

    • non-qualifying shares or rights
    • qualifying shares or rights, and you elected to be taxed upfront under the previous law, or
    • qualifying shares or rights, and a cessation time happened to the shares or rights before 1 July 2009.

    In these cases, the previous law will continue to apply.

    See also:

    Last modified: 21 Dec 2015QC 47644