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Changes to the tax treatment of employee share schemes (ESS) took effect on 1 July 2015. These changes apply to ESS interests (shares, stapled securities and rights to acquire them) issued on or after that date. There are changes to some existing rules as well as new concessions for employees of start-up companies.
The main changes are:
•to the timing of the deferred taxing point for ESS interests acquired under tax-deferred schemes, including increasing the maximum deferral to 15 years
•test for significant ownership and voting rights limitations have been eased
•that a tax refund is possible in some circumstances where an employee acquires rights but chooses not to exercise them.
Deferred taxing point
The taxing point in tax-deferred schemes has become the earlier of:
•when there is no risk of forfeiting the ESS interests and any restrictions on their sale are lifted
•in the case of rights, when the employee has exercised them and there is no risk of forfeiting the resulting share and no restriction on disposing of that share
•when the employee ceases the relevant employment
•15 years after the ESS interests were acquired.
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718 儿童外拍摄友聚会 (2010-7-20) a_big 
发表于 2016-2-2 19:47
