假定通过ESS计划在下列日期获得对应数额的股票：
15/05/2012 - 50
15/08/2014 - 50
15/11/2014 - 50
15/02/2015 - 50
15/05/2015 - 50
如果在20/05/2015卖了100股，计算CGT时是否可以将其中50股算为15/05/2012获得（CGT50%折扣）；另外50股在15/05/2015获得（30天规则-无CGT）
请指教，多谢!
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Generally if you have a record of the date and cost of all shares acquired then you should be able to select which shares have been disposed of (ie, to provide the best tax outcome).
Alternatively, the ATO allows taxpayers to use a first in first out (FIFO) method.
The ATO will sometimes allow the use of an average cost method but only in very limited circumstances.
Refer to the following link for further guidance from the ATO:
https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Shares,-units-and-similar-investments/Identifying-when-shares-or-units-were-acquired
Back to your example, you shall be able to get 50% general CGT discount because you have held the share for more than 1 year.
Normally if the discount on the shares has been assessed on revenue account under the employee share scheme rules, they will generally be subject to the CGT rules on disposal.
However one exception is that if the employee disposes of their shares within 30 days after the deferred taxing point, the deferred taxing point becomes the date of that disposal. That is, the actual sale proceeds are taken into account and taxed on revenue account. That is, if the disposal occurs within 30 days of the cessation time, the assessable discount will be the sale proceeds received less any consideration paid to acquire the share. Any CGT on the disposal is disregarded.
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多谢jeff_lawsons！
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LZ，英语不好，jeff是不是说你的方案可以？
评论
怎么算都可以
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