公司给的share，要3个月内exercise，请问个人所得税是什么时候收的，是在vesting的时候，还是excercise的时候？
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excercise是taxing point。然后出售的时候按照gain or loss去做capital gain or loss.
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谢谢楼上，公司会计也是这么说的。看网上的解释很糊涂，因为其他国家不一样
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vesting and excercise 区别是啥
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Exercise的时候交税。年底公司会给你一个ESS statement，也会提供一份给ATO。你报税的时候，MyGov上会prefilling好的。
卖的时候，ESS上的金额，会成为你cost base的一部分。
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Option要vested了，才能exercise.
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你公司应该是给的option or performance rights，所以才需要exercise
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Deferred taxing point
If you acquire ESS interests under a tax-deferred scheme, you will be assessed in the year the deferred taxing point occurs. The amount assessed will be the market value of the ESS interests at the deferred taxing point, reduced by the cost base of the ESS interests.
Shares
The deferred taxing point for a share or stapled security is the earliest of the following:
when there is no real risk of forfeiture and the scheme no longer genuinely restricts disposal of the share.
when you cease the employment in respect of which you acquired the share
15 years after you acquired the share (or seven years for ESS interests acquired before 1 July 2015).
Rights
The deferred taxing point for a right is the earliest of the following:
when there is no real risk of forfeiting the right and the scheme no longer genuinely restricts disposal of the right
when you cease the employment in respect of which you acquired the right
for ESS interests acquired after 30 June 2015
when you exercise the right, there is no real risk of forfeiting the resulting share and the scheme no longer genuinely restricts disposal of that share
15 years after you acquired the right
http://www.ato.gov.au/businesse ... treatment-can-apply
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Vesting 类似于经过了公司规定的冻结时间，公司把这部分股权解禁。这之后才可以exercise，这之前是不可以exercise的。
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Re #1 “請問個人所得稅是什麼時候收的”
那個 share 又不是贈送的 要 exercise 的 ....
關個人所得税 有什麼關係 .....？
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exercise price一般低于市场价，这个差价要记成income收税
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Re #11
啊！ 市場折讓價的差價 要當作 income .....？
感謝分享！
> Exercised 之後 ..... 過了税年 市價跌了 ？
答案對我不重要！
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Exercising day price和你最后卖的时候之间的差价是你的capital gain or loss,值得注意的还有一个30 day rule.
http://www.ato.gov.au/businesse ... ments-for-employers
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Re #13
感謝分享！
Capital gain or loss 這個清楚了解 .....
但那個 有關 Exercising day price .....？？？
没問題 于我 不重要 .....
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