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根据 https://www.ato.gov.au/General/Employee-share-schemes/In-detail/Key-ESS-changes-in-detail/#:~:text=These%20changes%20apply%20to%20ESS,be%20a%20deferred%20taxing%20point. Changes to existing rules The main changes to the existing rules 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 the voting rights limitations have been eased tax refund, a 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 (employment ceasing on or after 1 July 2022 will no longer be a deferred taxing point.) 15 years after the ESS interests were acquired. 公司今年年初发的股票并且解锁了可以上市买卖了， 但持有到目前并未卖，本人税务小白，请问根据最前条款，是马上要报个人所得税， 还是可以等到交易卖的时候再交税呢? 谢谢 |
