August 2007

Australia: VICTORIAN PAY-ROLL TAX CHANGES TO IMPACT THE COST OF STOCK OPTION GRANTS
6 August 2007
• Contributed by Deloitte

August 2006

Australia: New Capital Gains Tax Treatment for Non-Residents Who Sell Stock While in Australia
21 August 2006
• Contributed by PricewaterhouseCoopers

June 2006

Australia: New "Temporary Resident" Legislation will Impact Income of Certain Individuals Participating in Employee Stock Plans
12 June 2006
• Contributed by Deloitte

May 2006

Australia: New "Temporary Resident" Legislation Will Impact Income of Certain Individuals Participating in Employee Stock Plans
31 May 2006
• Contributed by Deloitte

August 2005

Australia: New Bill Providing Clarity on Taxation of Stock Options and Shares for Mobile Employees Receives Royal Assent
24 August 2005
• Contributed by Deloitte
Australia: NWS Payroll Tax Chan ges to Impact the Cost of Stock Option Grants
16 August 2005
• Contributed by Deloitte
Australia: Clarification on the Tax Treatment of Stock Appreciation Rights
16 August 2005
• Contributed by Deloitte
Australia: Stock Option Sourcing Legislation Formally Enacted
16 August 2005
• Contributed by PricewaterhouseCoopers

June 2005

Australia: New Law on Roll-over Relief for Employee Share Plans Impacted by Corporate Restructures
3 June 2005
• Contributed by Deloitte

May 2005

Australia: Proposed Bill Provides Clarity on Taxation of Equity for Mobile Employees
11 May 2005
• Contributed by Deloitte

April 2005

Australia: New Bill Provides Clarity on Taxation of Stock Options and Shares for Mobile Employees
27 April 2005
• Contributed by Deloitte

March, 2005

Australia: New Legislation Tables to Amend Australia's Employee Share Scheme Rules
29 March 2005
• Contributed by Deloitte

January, 2005

Australia: Proposed Roll-Over Relief for Employee Share Schemes Impacted By Corporate Restructures
28 January 2005
• Contributed by Deloitte
Australia: Changes to Payroll Tax Rules Create Flexibility Regarding the Timing of the Payroll Tax Liability Payment
28 January 2005
• Contributed by Deloitte
Australia: Proposed Roll-Over Relief For Employee Share Schemes Impacted by Corporate Restructures
14 January 2005
• Contributed by Deloitte

November, 2004

Australia: Changes to the Payroll Tax Rules Create Flexibility Regarding the Timing of the Payroll Tax Liability Payment
9 November 2004
• Contributed by Deloitte

August, 2004

Australia: Tax Authorities Provide Further Guidance on Payroll Tax Legislation in New South Wales
30 August 2004
• Contributed by PricewaterhouseCoopersJuly, 2004
Australia: Tax Office to Focus on Capital Gains Reporting for Tax Year 2003 / 2004
1 July 2004
• Contributed by PricewaterhouseCoopers

February, 2004

Australia: Authoritative Guidance on the Sourcing of Stock Option Income 2 February 2004
• Contributed by Deloitte & Touche

November, 2003

Australia: Income and capital gains tax convention 10 November 2003
Contributed by JoAnn Slade, ( ) Mercer Human Resource Consulting

October, 2003

Australia: ASIC to audit listed corporations 21 October 2003
Contributed by JoAnn Slade, ( ) Mercer Human Resource Consulting

Australia: Payroll Tax on Employee Share and Option Plans in New South Wales 1 October 2003
• Contributed by PricewaterhouseCoopers

Australia: Payroll Tax on Employee Share and Option Plans in New South Wales (NSW) Approved 1 October 2003
• Contributed by PricewaterhouseCoopers

September, 2003

Australia: Executive Equity Plans - Current Snapshot 29 September 2003
• Contributed by Equity Strategies -

August, 2003

Australia: Remuneration by way of Share Plans and Share Options Required To Be Included In the NSW State Payroll Tax Base 8 August 2003
• Contributed by Deloitte & Touche

July, 2003

Australia: Updated Policy on Australian Securities Filing Requirements for Shares and Options Issued Under Employee Share or Option Plans 14 July 2003
• Contributed by Deloitte & Touche

May, 2003

Australia: Application of Capital Gains Tax (“CGT”) to Shares Acquired by Exercising Employee Stock Options 30 May 2003
• Contributed by Deloitte & Touche

Australia: New Law Allows Unreasonable Compensation Paid To Directors To Be Paid Back 1 May 2003
• Contributed by June Anne Burke, William Mercer

February, 2003

Australia: Update to January 2003 Australia GEU 15 February 2003
• Contributed by Deloitte & Touche

Australia: Application of Capital Gains Tax (“CGT”) to Shares Acquired by Exercising Employee Stock Options 6 February 2003
• Contributed by Deloitte & Touche

Australia: Update 3 February 2003
• Contributed by Deloitte & Touche

Australia: Proposed Legislation Regarding 50% Capital Gains Exemption in Employee Stock Plans Operated Through a Trust 3 February 2003
• Contributed by June Anne Burke, William Mercer

November, 2002

Australia: Treasury Department May Allow Deductions for Employee Stock Option Expense 1 November 2002
• Contributed by June Anne Burke, William Mercer

March, 2002

Australia: Departing Residents and Deemed Capital Gains 29 March 2002
• Contributed By: Siobhan Hurley, PricewaterhouseCoopers

November, 2001

Australia: New Protocol Amending Tax Treaty Signed by the US and Australia 8 November 2001
• Contributed By: Siobhan Hurley, PricewaterhouseCoopers