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OUTLINE AND ASSESSMENT OF MAIN PLAN TYPES
SPECIFIC CASE EXAMPLES
AUSTRALIAN TAXATION PROBLEMS
1 other sections not shown
acquire shares administration apply approved assessable to employee Australian Stock Exchange Australian Taxation Office capital gains tax Coca Cola Amatil company's cost base DBSM dividends downside risk Dupont Australia E P E P E P employee equity participation employee incentive scheme Employee Share Acquisition employee share ownership employee share plans employee share schemes Employer Sponsored entitlements ESAP franking credits fully paid shares fund Home Exchange Implementation investment issue of securities issue of shares Lend Lease Corporation long term incentive market value motivation number of shares option plan ordinary shares parent company partly paid shares plan shares PLAN TYPES PLAPS Privatisation profit share prohibition prospectus Replicator Plans restrictions sale of shares Section share benefits share option share plan design share price Share Purchasing shareholders shares issued specific style plan subject to FBT tax liability Taxation Problems Toronto Stock Exchange trust structure type of plan typical uncalled capital Westpac