Corporations Amendment (Remuneration Disclosures) Regulation 2016 (F2016L00514)

Schedule 1   Amendments

Corporations Regulations 2001

2   Subregulation 2M.3.03(1) (table items 17, 18 and 19)

Repeal the items, substitute:

17

For an option or right over equity instruments:

(a) issued or issuable by the disclosing entity or any of its subsidiaries; and

(b) held, whether directly, indirectly or beneficially, by any of the following:

(i) each key management person;

(ii) a close member of the family of that person;

(iii) an entity over which the person or the family member has, either directly or indirectly, control, joint control or significant influence

The number of each of the following:

(a) options and rights held at the start of the reporting period;

(b) options and rights granted during the reporting period as compensation;

(c) options and rights exercised during the reporting period;

(d) options and rights resulting from any other change during the reporting period;

(e) options and rights held at the end of the reporting period;

(f) options and rights vested at the end of the reporting period;

(g) options and rights vested and exercisable at the end of the reporting period;

(h) options and rights vested and unexercisable at the end of the reporting period

18

For an equity instrument (other than an option or a right):

(a) issued or issuable by the disclosing entity or any of its subsidiaries; and

(b) held, whether directly, indirectly or beneficially, by any of the following:

(i) each key management person;

(ii) a close member of the family of that person;

(iii) an entity over which the person or the family member has, either directly or indirectly, control, joint control or significant influence

The number of each of the following:

(a) equity instruments held at the start of the reporting period;

(b) equity instruments granted during the reporting period as compensation;

(c) equity instruments received during the reporting period on the exercise of an option or right;

(d) equity instruments resulting from any other change during the reporting period;

(e) equity instruments held at the end of the reporting period;

(f) equity instruments if included in the number disclosed under paragraph (e), held nominally at the end of the reporting period

19

For a transaction (other than share-based payment compensation) that:

(a) involves an equity instrument issued or issuable by the disclosing entity or any of its subsidiaries; and

(b) has occurred, during the reporting period, between the disclosing entity or any of its subsidiaries and any of the following:

(i) a key management person;

(ii) a close member of the family of that person;

(iii) an entity over which the person or the family member has, either directly or indirectly, control, joint control or significant influence;

if the terms or conditions of the transaction were more favourable than those that it is reasonable to expect the entity would adopt if dealing at arms-length with an unrelated person

(a) The nature of each different type of transaction

(b) For each transaction, the terms and conditions of the transaction


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).