Corporations Legislation Amendment (Simpler Regulatory System) Act 2007 (101 of 2007)

Schedule 1   Amendments

Part 1   Amendments commencing on Royal Assent

Corporations Act 2001

29   Subparagraph 300A(1)(e)(iv)

Repeal the subparagraph, substitute:

(iv) if options granted to the person as part of their remuneration lapse during the financial year because a condition required for the options to vest was not satisfied - the value of those options (worked out as at the time the options lapse, but assuming that the condition was satisfied); and


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).