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Source: Australia Government Ministerial Statements The Government has today released draft legislation to implement the reforms to regulatory and tax arrangements for employee share schemes (ESS). The reforms make it easier for businesses to offer ESS and will support Australian businesses to attract and retain the talent they need to compete on the global stage. The tax reforms, announced in the 2021‑22 Budget, will remove the cessation of employment taxing point for the tax‑deferred ESS that are available for all companies. Tax will be deferred until the earliest of the remaining taxing points. Under the regulatory reforms, employers will not have to consider the

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