Share Plan Legislation 2010

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In December 2009, the Government made extensive changes to the taxation of employee equity plans. The amending Act provides that the word “rights” can be used to refer to options, performance rights, performance shares or zero exercise price options (ZEPOs).

This is a departure from current usage where the word “rights” is used to refer to ZEPOs only. “Rights” in the following description follows the meaning used in the Act.

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