Private ruling: ESS deferred taxing point

Ruling: A3: No.




Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns. | Issue 1: Will Company A have a reporting obligation under paragraph 392-5(1)(b) of Schedule 1 to the TAA 1953 as a consequence of an ESS deferred taxing point occurring upon the vesting of employee share acquisition rights? | Issue 2: Will Company A have a reporting obligation under paragraph 392-5(1)(b) of Schedule 1 to the TAA 1953 as a consequence of an ESS deferred taxing point occurring as a result of the Transaction in respect of non-vested employee share acquisition rights acquired before 1 July 2009? | Issue 3: Will Company A have a reporting obligation under paragraph 392-5(1)(b) of Schedule 1 to the TAA 1953 as a consequence of an ESS deferred taxing point occurring as a result of the Transaction in respect of non-vested employee share acquisition rights acquired on or after 1 July 2009?