This presentation examines:
- the new rules in practice and associated “teething” issues of the 2009 changes
- what is now required for a “real risk of forfeiture”?
- what about “good leavers” and associated issues?
- the indeterminate right rule – friend or foe?
- plans outside Division 83A – some issues and challenges
- common ESS plans – some issues and challenges
- challenges for not listed entities
- what is happening with options and share purchase plans?
- interaction with international share and option plans
- reporting and withholding rule and other ATO compliance requirements in practice
- reform agendas.