根据 http://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
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你的股票已经vest ，所以这次报税要立即缴税。直接把你ESS statement里的数额填到tax return里。未来卖的时候如果比你 vest price高，你要继续交capital gain tax。如果vest一年以后再卖，capital gain tax 减半
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你有granted price吗?有些可以加在cost base.
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感谢回复，我以为更改条件过后，可以选择等到卖的时候再交税呢。再请教一下这种情况，是不是拿到手，那个财年就卖掉比较好呢？拖到下个年度，如果跌了，更加麻烦，是吗？
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感谢您回复，不太明白什么是granted price,但没花钱买，statement 上有个valued of vested shares有个金额，感觉就我按照那个金额交税
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相当于公司发了钱给你，你用来买了公司的股票一样，所以这部分算是你的assessable income
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卖不卖掉取决于你是否对你的公司有信心以及你个人的财务状况。很多人因为要补缴很多税，所以就需要卖掉一些股票来补缴税。
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ATO 按照 ESS 发放时的 market value 收税, 现在1年后股票掉了一半价格,等于自己投资loss 了,是不是?
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是的，按股票发给你的时间征税，到手之后涨跌按资本增值/亏损算。
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