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Deferred taxing point
If you acquire ESS interests under a tax-deferred scheme, you will be assessed in the year the deferred taxing point occurs. The amount assessed will be the market value of the ESS interests at the deferred taxing point, reduced by the cost base of the ESS interests.
Shares
The deferred taxing point for a share or stapled security is the earliest of the following:
when there is no real risk of forfeiture and the scheme no longer genuinely restricts disposal of the share.
when you cease the employment in respect of which you acquired the share
15 years after you acquired the share (or seven years for ESS interests acquired before 1 July 2015).
Rights
The deferred taxing point for a right is the earliest of the following:
when there is no real risk of forfeiting the right and the scheme no longer genuinely restricts disposal of the right
when you cease the employment in respect of which you acquired the right
for ESS interests acquired after 30 June 2015
when you exercise the right, there is no real risk of forfeiting the resulting share and the scheme no longer genuinely restricts disposal of that share
15 years after you acquired the right
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北京之行FB记(内含图片不过没有做法)之二 (2005-1-18) cheers 
发表于 2025-3-21 21:16
