The ATO on Wed 14.5.2014, released:
- Class Ruling CR 2014/43 (Goodman Group: Tax Exempt Employee Share Plan). It applies from 1 July 2012. Broadly, the Ruling states that the securities acquired by participants in the tax exempt employee share plan are ESS interests as defined under s 83A-10(1) of the ITAA 1997.
[LTN 91, 14/5/14]