If you acquire ESS interests under a taxed-upfront scheme that meets certain conditions, you will be eligible to receive a tax concession of up to $1000 if your taxable income after adjustments is $180 000 or less.
If you dispose of your ESS interest within 30 days after the deferred taxing point, the deferred taxing point becomes the date of that disposal.
See holding period rule.
Australian business number; a unique identifying number issued to all entities registered in the Australian Business Register.
Australian Business Register; the extensive database of identity information provided by businesses when they register for an ABN www.abr.gov.au.
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