Map employee-share-scheme taxing points under Division 83A of the ITAA 1997
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the plan rules and offer documents, list grant, vesting, exercise and disposal events with a candidate Div 83A taxing point and ATO reporting obligation on each row.
- What the lawyer must review
- Confirm the taxing point
- Keep the start-up concession (s 83A-33) apart from general deferral
- Check start-up conditions: under 10 years, unlisted, turnover under $50m
- Check real risk of forfeiture (s 83A-105) and reportable discounts
- Check 14 July ESS statements and rights v shares
- Written for / version
- Commonwealth versionCth
Rules that apply
The document starts from the task name. Change it if this piece of work is different.
Who does what
| Role | What they do |
|---|---|
| Assistance | Consider narrowly defined preparation support after confirming the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm that the wording reflects the client’s instructions and contains no unintended admission, concession or commitment. Check the recipient and tone.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.