If shares from an Employee share scheme were issued in Aug 21, then vested in Aug 23 and subspequently sold in April 24, can someone confirm the cgt treatment please. My understanding is I will pay the marginal rate through the deferred tax employee benefit scheme and then the cost base is the value they vested at. One question I have though, is ownership only considered to apply from the vesting date and therefore 100% of the capital gain will be taxable?
In addition to this, there were some employee shares issued under the upfront tax method. From this, I would assume, they are the quantity and value specified in the lodgement provided of that year?