Flowchart 3.1
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Treatment of bonus shares issued on or after 20 September 1985
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Flowchart 3.2
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Treatment of bonus units issued on or after 20 September 1985
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Flowchart 3.3
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Treatment of rights or options:
- to acquire shares where the rights or options were issued directly to you by the company (but not under an employee share scheme) for no payment because you were a shareholder, or
- to acquire units where the rights or options were issued directly to you after 28 January 1988 by the trust for no payment because you were a unit holder.
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Flowchart 3.4
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Treatment of rights or options:
- to acquire shares where the rights or options were acquired by you from an individual or entity that acquired them as a shareholder in the company, or
- to acquire units where the rights or options were issued after 28 January 1988 and were acquired by you from an individual or entity that acquired them as a unit holder in the trust.
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Flowchart 3.5
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Treatment of rights or options to acquire shares or units:
- you paid for and which were issued directly to you from the company (but not under an employee share scheme) or trust, or
- you acquired from an individual or entity that was not a shareholder or unit holder.
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Flowchart 3.6
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The capital gains tax (CGT) main residence exemption rules when you sell a dwelling you inherited.
Real estate and main residence needs to be read with this flowchart.
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