Programmed Employee Share Acquisition Plan (PESAP)
|
|
- Duane Edgar Burke
- 8 years ago
- Views:
Transcription
1 Programmed Employee Share Acquisition Plan (PESAP)
2 Programmed Employee Share Acquisition Plan ( PESAP )
3 Key Dates Offer commences Wednesday 1 June 2016 Initial offer close date Monday 20 June 2016 Contributions commence First pay period in July 2016 (first fortnightly/weekly pay in July) Buying of shares Commences in July 2016 Eligibility All permanent full time and part time employees at 1 July 2016 Must be Australian residents for tax purposes Must be 18 years of age at 1 July 2016 Eligible employees must provide their Tax File Number (TFN) and banking details (for dividend payments). Contributions Choose to contribute a total of one of: $500 $750 $1,000 Contributions deducted in equal instalments No income tax deducted from contributions Programmed Employee share Acquisition Plan 3
4 Welcome to the PESAP The Programmed Employee Share Acquisition Plan ( PESAP ) enables Programmed employees to obtain shares in our company in a cost effective way. The PESAP makes share ownership easy, as shares are bought by the Plan Manager of PESAP, Computershare and registered in your name. This booklet provides general information about the PESAP. It does not constitute financial product advice provided by Programmed nor Computershare. Employees who are considering participation in the PESAP should obtain their own independent investment, financial, taxation or other professional advice before deciding whether or not to participate in the PESAP. In particular, you should obtain your own financial product advice from an independent person who is licensed by the Australian Securities and Investments Commission to give such advice. This booklet does not take into account the objectives, financial situation or need of any particular person. Please refer to the Glossary on page 14 for terms and references used in this booklet. This booklet contains a summary of the PESAP rules as set out in the PESAP Plan Rules. A complete copy of the PESAP Plan Rules can be found on the Programmed intranet or obtained on request and free of charge by contacting Computershare at: ProgrammedShareplans@computershare.com.au; or By calling the Programmed Employee Share Plan Hotline on
5 Contents Key Features of the PESAP 6 Eligible Employees 6 How the PESAP works 7 Application to Participate 7 Current Participants 7 Annual Contribution 7 Salary Sacrifice & Equal Instalments 7 Buying Programmed Shares 8 How do I find out the current market price of Programmed Shares? 8 Trading Restriction Period 8 Sale or Transfer of Programmed Shares 8 Is there a risk that I may lose ownership of my Programmed Shares? 9 What fees do I have to pay? 9 Share Trading Policy 9 Risks of investing in Programmed Shares 9 Taxation 10 Summary of the income taxation position for participants (applicable at the time of this offer) 10 Capital Gains Tax (CGT) 10 Taxation of Dividends 10 Questions & Answers about the PESAP 11 When does the Offer close? 11 Will I have another chance to participate? 11 Can I change my mind if I decline the offer or apply to participate? 11 Will aspects of the PESAP change in the future? 11 Who is eligible to participate in the PESAP? 11 How do I participate in the PESAP? 11 I already participate in the PESAP. Can I change the annual contribution amount I am already making? 11 How often will shares be bought? 11 What price will I pay for the shares? 12 What information will I receive as a participant in the PESAP? 12 Do I get dividends on my shares held in the PESAP? 12 Do I get to participate in any dividend reinvestment offers, bonus shares issues, share buy-backs or rights issues while my shares are in the PESAP? 12 Do I have voting rights on my shares held in the PESAP? 12 What happens if I leave before the shares are bought? 12 Does the PESAP affect my employment arrangements? 12 Do I need to withdraw my shares in the PESAP if I take leave without pay or parental leave? 13 What happens to my shares in the PESAP if I die? 13 Who is the Plan Manager of the PESAP, and what does the Plan Manager do? 13 Does my sacrificed salary appear on my group certificate? 13 Glossary 14 Summary of the Programmed Share Trading Policy 15 Programmed Employee share Acquisition Plan 5
6 Key Features of the PESAP If you are an eligible employee (see below), you can choose an annual contribution of one of the following amounts: $500 $750 $1,000 Your contributions and the value of Programmed Shares you get under the PESAP are exempt from income tax if your Adjusted Taxable Income does not exceed $180,000 under current laws. Your annual contribution will be deducted in equal amounts each pay period from your pre-tax pay, starting on the first pay in July Programmed Shares will be bought on your behalf by Computershare at the prevailing market price for the PESAP. It is intended that the shares will be bought on the Australian Securities Exchange (ASX) on a regular day or days in each month from July Any costs associated with the purchase will be paid by Programmed. Any dividends on the Programmed Shares held in the PESAP will be paid to you. Any dividends paid to you will form part of your taxable income, and will need to be included in your income tax return for the year in which the dividends are received. While you are an employee of a Programmed company, your Programmed Shares in the PESAP are subject to a three year trading restriction period (see below). Once the three year trading restriction period has ended, or if you leave Programmed s employ before the end of the three years, you will be free to sell your Programmed Shares in the PESAP. Participation in the PESAP is voluntary. To participate in the PESAP, you need to apply online by 5:00pm (AEST) Monday 20 June If you cannot apply online then please contact the Company Secretary at CompanySecretary@programmed.com.au and request a hard copy of the Application Form. The Application Form will then need to be sent directly to Computershare at ProgrammedSharePlans@computershare.com.au by 5:00pm (AEST) Monday 20 June Eligible Employees To participate in the PESAP, you must be: permanently employed by the company on a full-time or part-time basis; 18 years or older at 1 July 2016 (which is prior to the date of the first acquisition of Programmed Shares); and an Australian resident for tax purposes. Notwithstanding that you may be eligible to participate in the PESAP by satisfying the above, you will only be able to obtain the $1,000 tax exemption if your Adjusted Taxable Income does not exceed $180,000 for the financial year in which the Programmed Shares are acquired. This will need to be considered by each individual participant and is not something Programmed can determine or advise on. 6
7 How the PESAP works Application to Participate Participation in the PESAP is voluntary, and your employment with Programmed is not affected by your participation. To participate in the PESAP, you need to apply online by 5:00pm (AEST) Monday 20 June Please apply online through the employee online website: Enter your Surname and Payroll number and follow the simple instructions in order to complete your application. Hardcopy Application Forms must also be sent directly to Computershare at by 5:00pm (AEST) Monday 20 June You must supply your Tax File Number (TFN) and banking details (for dividend payments) at the time you join the plan. Once you have decided to participate and your application has been received by Computershare, you cannot change the amount of your annual contribution for the year ending 30 June You can change your annual contribution each year if desired during the offer period. It is expected that the next annual offer will be made in June 2017 for participation in the 2018 financial year. Important: Your participation in the PESAP will be ongoing each year. If you want to stop participating you must notify Computershare and Programmed. Current Participants If you enrolled in the PESAP in the past, your annual contribution will continue unless you notify Computershare to change it during the offer period in June Annual Contribution If you decide to participate in the PESAP, you must choose one of the following annual contribution amounts: $500 $750 $1,000 The amount of your annual contribution must be shown on your Application Form or on your online application (as applicable). Salary Sacrifice & Equal deduction amounts The amount you choose for an annual contribution will be deducted in equal amounts from the pre-tax pay each pay period, starting from the first pay period in July Below is an idea of what your deductions may be on a weekly or fortnightly basis, depending on how you are paid. These may not be the actual amounts deducted depending on what dates your first and last deductions of the year fall into. Deductions $500 contribution $750 contribution $1,000 contribution Weekly $9.62 $14.42 $19.23 Fortnightly $19.23 $28.85 $38.46 Programmed Employee share Acquisition Plan 7
8 How the PESAP works (continued) Buying Programmed Shares Programmed will pay the PESAP amounts deducted from your pay to Computershare each month. Computershare will then use the funds to buy Programmed Shares on your behalf. These shares will be bought on the Australian Securities Exchange (ASX) each month from July Computershare will buy Programmed Shares up to the value of your PESAP deduction amounts, (including any money left over from the last purchase of Programmed Shares). This total value will be divided by the current price of a Programmed Share to calculate the number of Programmed Shares to be bought. The number of Programmed Shares is rounded down to the nearest whole number, which may leave some money left over for the next month s purchase of Programmed Shares. Any cost of buying the Programmed Shares is paid by Programmed. Below is an example of how this will work each month: Example Calculation Total chosen annual contribution $1, Amount deducted each Pay Period (assume weekly pay period) $19.23 Total contribution for first month (assume 4 weekly pay periods) $76.92 Price of one Programmed Share $1.40 Number of Programmed Shares bought 54 Total value of Programmed Shares bought $75.60 Money to be carried over to next purchase $1.32 Programmed Shares acquired under the PESAP on your behalf will be registered in your name, subject to the PESAP Plan Rules. How do I find out the current market price of Programmed Shares? Programmed s Plan Member Centre ( provides you with various shareholder services including the ability to view the current market price of Programmed Shares. Alternatively you can contact Computershare who will notify you of the current market price either immediately or within a reasonable period of your request. The current market price (subject to a small time delay) can also be obtained from the home page of the ASX ( under the code PRG. Trading Restriction Period These Programmed Shares are subject to a Trading Restriction Period. While you remain an employee of a Programmed company, your Programmed Shares cannot be sold or transferred for three years from the date of each month s purchase. During the Trading Restriction Period a holding lock will be in place over your Programmed Shares acquired under the PESAP. The restriction means that you can t sell, transfer, or otherwise deal with those Programmed Shares during the period of restriction (for example, by using them as security for a loan). Sale or Transfer of Programmed Shares Once your Programmed Shares have completed the three year trading restriction period or if you leave Programmed, the holding lock will be removed and you will have the following two options: you can sell your Programmed Shares; or you can continue to hold your Programmed Shares or sell or transfer at a later date. 8
9 Is there a risk that I may lose ownership of my Programmed Shares? No, there is no risk that you will lose ownership in your Programmed Shares. What fees do I have to Pay? Programmed will pay all administration fees and brokerage costs (including GST) payable in relation to the PESAP. However, you will be responsible for the costs associated with selling or transferring your Programmed Shares (including sale and brokerage fees, transfer fee, GST and bank charges). Please refer to the latest Financial Service Guide from Computershare which is also located on the Computershare Secure Website. Share Trading Policy When disposing of any of your Programmed Shares, you should be aware of the insider trading provisions of the Corporations Act 2001 (Cth) and Programmed s Share Trading Policy. It is important that all participants in the PESAP have read and understood the Programmed Share Trading Policy a summary of this policy is set out on page 15. This policy imposes restrictions on trading Programmed Shares by any employee who is in possession of inside information that is, information about Programmed that is not publicly available that may have an impact on the market price of Programmed Shares. Risks of investing in Programmed Shares A participant in the PESAP needs to accept the risk of investing in Programmed Shares. As with any investment in shares listed on the ASX, the value of your Programmed Shares held in the PESAP could go up or down. It is important to note that the market price of Programmed Shares may go down for a variety of reasons, including company specific reasons and/or market conditions. There are no guaranteed returns under the PESAP, therefore Programmed employees who are considering participation in the PESAP are encouraged to seek independent investment, taxation and/or other professional financial advice before deciding to participate. There is also a risk in the fact that you need to self assess if your Adjusted Taxable Income does not exceed $180,000. Practically, this means that whilst you may think you fall under the threshold when you accept this offer, your situation may change at some point in the financial year that will mean that the tax exemption will not apply (like deriving income which takes your Adjusted Taxable Income above the $180,000 threshold). The result is that you will be taxed on the $1,000 worth of Programmed Shares in the financial year they are acquired even though you will not be able to sell the Programmed Shares to pay any tax on the Programmed Shares because of the 3 year disposal restriction (i.e. you will need to pay tax via other means). Programmed Employee share Acquisition Plan 9
10 Taxation The taxation information in this summary is general in nature only and does not constitute taxation advice and should not be relied upon as such. You need to be very careful about your decision whether to join the PESAP, and understand when a tax is likely to become payable on the Programmed Shares you acquire. Given the general complexity of taxation laws and the fact that personal circumstances will vary, Programmed recommends that employees seek specific advice on their own position from a suitably qualified advisor in light of their particular circumstances. None of Programmed, Computershare or any of their professional advisers will be held responsible for employees who act solely on the information provided in this summary. As individual circumstances vary, you are strongly encouraged to seek your own independent professional taxation advice before deciding whether or not to participate in the PESAP. In any event, this summary only applies to employees who are, and who continue to be, Australian residents for taxation purposes who acquire Programmed Shares under the offer contained in this booklet. Employees who are not Australian residents or who relocate overseas and are still an employee should seek professional taxation advice on the taxation implications of participating in the PESAP or relocating overseas (as applicable). Summary of the income taxation position for participants (applicable at the time of this offer) Under the PESAP you can salary sacrifice up to $1,000 from your pre tax salary to buy Programmed Shares. You will receive the initial value of $1,000 (or lesser amount depending on the amount you salary sacrifice) of your Programmed Shares income tax-free if your Adjusted Taxable Income does not exceed $180,000. Practically, this means that whilst you may think you fall under the threshold when you accept this offer, your situation may change at some point in the financial year that will mean that the tax exemption will not apply (like deriving income which takes your Adjusted Taxable Income above the $180,000 threshold). The result is that you will be taxed on the $1,000 worth of Programmed Shares in the financial year they are acquired even though you will not be able to sell the Programmed Shares to pay any tax on the Programmed Shares because of the 3 year disposal restriction (i.e. you will need to pay tax via other means). Please note that a change in your employment status (e.g. from full-time to part-time or a reduction in the number of hours worked per week) may give rise to taxation implications in respect of your interest in PESAP. Please seek independent taxation advice prior to agreeing to vary the terms of your employment. To help you complete your tax return, Computershare will send you an Annual Tax Statement in July each year. This statement will outline any taxable amounts relating to that tax year, and will describe how that information is to be shown in your tax return. Capital Gains Tax (CGT) If you sell your Programmed Shares because either the three year trading restriction period has ended, or you leave Programmed prior to the end of the three years, you may be subject to Capital Gains Tax (CGT) on your Programmed Shares. The original value when the Programmed Shares were bought will be the purchase price for CGT purposes. If you sell your Programmed Shares, either of the following events may happen: if the sale price is more than the purchase price of your Programmed Shares, a capital gain will arise; or if the sale price is less than the purchase price of your Programmed Shares, a capital loss will occur. If the Programmed Shares have been held in the PESAP for at least twelve months before the sale, you may be eligible for a 50% discount on any capital gain. If the sale of your Programmed Shares results in a capital loss, you can generally offset this loss against any capital gains you have in the same tax year, or carry forward the capital loss to offset against future capital gains. Taxation of Dividends Dividends will be automatically paid into your nominated bank account (as provided by you on the Application Form or online application). You can change your bank account details at any time by advising Computershare. Any dividends paid to you relating to Programmed Shares held in the PESAP will form part of your taxable income in the year in which you are paid the dividends. You will be entitled to any franking credits declared by Programmed your income tax liability will be reduced by the amount of the franking credits. A Dividend Summary outlining the details (including the dividend amount and the attached franking credits) will be sent to your registered address as held by Computershare each time a dividend is paid. Programmed pays dividends half-yearly every January and July. You will need to keep these summaries for when you complete your tax return each year. 10
11 Questions & Answers about the PESAP When does the Offer close? You need to apply online or send the hardcopy Application Form directly to Computershare by 5:00pm (AEST) Monday 20 June Will I have another chance to participate? It is currently intended that Programmed will make an annual offer to Eligible Employees to participate in the PESAP. At this time the next offer is expected to occur in June 2017 for commencement in July Can I change my mind if I decline the offer or apply to participate? No, you can only join during each annual offer before the closing date of that offer. To participate in the PESAP for the tax year ending 30 June 2017, you need to accept this offer by 5:00pm (AEST) Monday 20 June Once you have submitted your Application Form, you cannot change the amount of your contribution. You can however decide to stop participating in the PESAP during the year by advising Computershare or Programmed to stop making deductions from your pay. The Programmed Shares that have already been bought on your behalf will continue to be subject to the three year restriction. Will aspects of the PESAP change in the future? The Australian tax law applicable to the PESAP may change at any time. Programmed and Computershare will attempt to ensure that the benefits of the PESAP will continue to apply to participants, however it cannot be guaranteed that these benefits will not change or be stopped by future tax laws. The PESAP Plan Rules provides that the Board has the discretion to determine the terms and conditions of the PESAP and its operation. Any material changes to the terms and conditions will be advised to you in writing. Who is eligible to participate in the PESAP? To participate in the PESAP, employees of a Programmed company must be: permanently employed on a full-time or part-time basis; 18 years or older at 1 July 2016 (which is prior to the date of the first acquisition of Programmed Shares); and Australian residents for tax purposes. How do I participate in the PESAP? You are encouraged to seek independent financial or other professional advice before deciding to participate in the PESAP. To participate in the PESAP, you first choose one of the following annual contribution amounts:- $500 $750 $1,000 The amount of your annual contribution must be shown on your Application Form or selected on your online application. You need to complete the online application form at by 5:00pm (AEST) Monday 20 June For your application to be processed by Computershare you must include your tax file number. If you cannot apply online then please contact the Company Secretary at companysecretary@programmed.com.au and request a hard copy of the Application Form. The Application Form will then need to be sent directly to Computershare at programmedshareplans@computershare.com.au by 5:00pm (AEST) Monday 20 June The amount you choose for an annual contribution will be deducted in equal amounts from your pre-tax pay each pay period, starting from your first pay in July I already participate in the PESAP. Can I change the annual contribution amount I am already making? Yes, you can change the annual contribution amount during the offer period in June this year. You can change your selection to any of the three options available $500, $750 or $1000 by completing either the online application form or the hard copy of the Application Form. How often will shares be bought? Computershare will buy Programmed Shares on behalf of participants every month from July Programmed Shares acquired on your behalf will be registered in your name, subject to the PESAP Plan Rules. Programmed Employee share Acquisition Plan 11
12 Questions & Answers about the PESAP (continued) What price will I pay for the shares? The current plan is for the Programmed Shares to be bought on the ASX on a regular day or days in each month from July As the market price of Programmed Shares moves on a daily basis, no future price can be predicted. Computershare will buy Programmed Shares up to the value of your PESAP deduction amounts, plus any money left over from any previous purchases. The number of Programmed Shares to be bought on your behalf will be determined by this total value divided by the average price at which Programmed Shares are bought by Computershare under the PESAP on the day of acquisition. The number of Programmed Shares is rounded down to the nearest whole number, which may leave some money to be carried over the next monthly purchase of Programmed Shares. What information will I receive as a participant in the PESAP? You will receive an Annual Tax Statement and Dividend Summary (at the time of the dividend payment) from Computershare, to assist you in the completion of your tax return. Once the first purchase of the Programmed Shares has been made and allocated to you under the PESAP, you will be able to view your Programmed employee share plan portfolio online, including the details of the number of shares purchased, the cost of each purchase, and the total current value of your Programmed Shares. This can be done at any time by using your Securityholder Reference Number (SRN) and Personal Identification Number (PIN) at Do I get dividends on my shares held in the PESAP? Yes, the dividends will be paid into your bank account for the number of Programmed Shares allocated to you. You will be advised by Computershare of the dividend amount paid and any franking credits applicable it. Do I get to participate in any dividend reinvestment offers, bonus shares issues, share buy-backs or rights issues while my shares are in the PESAP? As the Programmed Shares are registered in your name, you are entitled to participate in any dividend reinvestment offers, bonus share issues, share buy-backs or rights issues. If any bonus or rights issues are to be made, or if Programmed is conducting a share buy-back (which you are eligible to participate in), you will be asked if you wish to participate. Do I have voting rights on my shares held in the PESAP? Yes. As the Programmed Shares will be held in your name, you will have the same rights and entitlements (including dividend and voting rights) as other Programmed Maintenance Services Limited ordinary shareholders. What happens if I leave before the shares are bought? Should you leave Programmed before Computershare buys Programmed Shares from your deductions, you will be refunded all the deductions that have not yet been used to purchase Programmed Shares, less any applicable PAYG withholding. Does the PESAP affect my employment arrangements? Participation in the PESAP is voluntary, so the PESAP does not form part of your contract of employment with us, nor does it provide you with any right to continue as a Programmed employee. 12
13 Do I need to withdraw my shares in the PESAP if I take leave without pay or parental leave? No, you do not need to withdraw your Programmed Shares from the PESAP while you remain an employee of Programmed. Your deductions will stop while you are not receiving any wages and will start up again as soon as you return to work. What happens to my shares in the PESAP if I die? If you die while participating in the PESAP, your Programmed Shares will cease to be subject to any Trading Restriction Periods. Your Programmed Shares will form part of your estate and be subject to the applicable laws for the treatment of your estate. Who is the Plan Manager of the PESAP, and what does the Plan Manager do? The Plan Manager of the PESAP is Computershare Plan Managers Pty Limited (ACN ), a division of Computershare Limited that specialises in share plan management. Computershare does the following tasks in administering the PESAP: processing applications to participate; buying the Programmed Shares and allocating them to participants; answering enquiries from Programmed employees; selling or transferring the Programmed Shares upon instructions from participants; providing reports to participants (e.g. Dividend Summaries); and reporting to statutory authorities (e.g. Australian Taxation Office). Programmed will pay all the costs and fees of Computershare, and PESAP participants will not pay any of these costs, apart from the specific fees charged on sale or transfer of your PESAP shares. Does my sacrificed salary appear on my group certificate? Any salary sacrificed under the PESAP does not appear as part of your gross salary on your PAYG payment summary, nor is it a reportable fringe benefit. However, participation in the PESAP will not alter any of your compulsory 9% superannuation guarantee contribution. Programmed Employee share Acquisition Plan 13
14 Glossary The following glossary is to assist you in understanding the terms used throughout this booklet and other PESAP brochures and forms. Adjusted Taxable Income Your taxable income for the financial year including any reportable fringe benefits, reportable superannuation contributions and net investment losses as set out in section 83A.35(2)(b) of the Income Tax Assessment Act 1997 (Cth). Australian The official list of ASX Limited (ACN ). The Australian regulated market where shares and other securities are bought and sold. The aim of the ASX is to provide a fair Securities Exchange and well-informed market, to maintain investor protection in their dealings, and to protect (ASX) the reputation of the market. Annual Tax Statement Application Form Board Computershare Dividends Dividend Summary Eligible Employee Franking Credits PESAP Programmed Programmed Shares SRN Trading Restriction Period In July each year, Computershare will send a statement to you to assist you in preparing your tax return. This statement will outline any taxable amounts relating to that tax year, and will describe how that information is to be shown in your tax return. An application to participate in the PESAP in the form to be completed through the employee online website: or the hardcopy Application Form provided by the Company Secretary. The Board of Directors of Programmed Maintenance Services Limited, or a committee appointed by it for the purposes of the PESAP. Computershare Plan Managers Pty Limited (ACN ), a division of Computershare Limited that specialises in share plan management, and is the Plan Manager of PESAP. When a company makes a profit, it may distribute the profit to shareholders by paying a dividend to them. A dividend is a fixed amount payable for each share held. When a dividend is paid, Computershare will send a dividend summary to your postal address. This summary will show the details of the dividends and any franking credits applicable to those dividends. To participate in the PESAP, an employee of a company in Programmed must be: permanently employed on a full-time or part-time basis; 18 years or older at 1 July 2016 (which is prior to the date of the first acquisition of Programmed Shares); and an Australian resident for tax purposes. Most companies pay tax on profits before dividends are paid to shareholders. The tax paid by companies gives rise to franking credits. The amount of tax payable on dividends by the shareholder is reduced by the franking credits. The annual dividend summary, sent to you by Computershare, will provide the details of the franking credits. Programmed Employee Share Acquisition Plan. Programmed Maintenance Services Limited (ABN ) and any Company that is part of it. Fully paid ordinary shares in Programmed Maintenance Services Limited, which are traded under the ASX code of PRG. The Securityholder Reference Number allocated to you by Computershare. The SRN will be noted on all letters and forms sent to you by Computershare. Programmed Shares bought by Computershare on behalf of participants under the PESAP are subject to a Trading Restriction Period. While you remain an employee of a Programmed Company, your Programmed Shares cannot be sold or transferred for three years from the date of each purchase. 14
15 Summary of the Programmed Share Trading Policy This policy applies to all Programmed employees and their associates (including spouses, children, family trusts and family companies). General Prohibition on Insider Trading It is illegal to buy or sell Programmed Shares while knowing inside information - price sensitive information concerning Programmed that is not publicly available and that may have an impact on the market price of Programmed Shares. A person knowing inside information must not tell another person that information, or tell another person to buy or sell Programmed Shares. Examples of inside information regarding Programmed include: a proposed major acquisition or disposition of another company; a significant business development; or change in the nature of Programmed s business; a pending disclosure, such as financial results; details of material contracts that are being negotiated; potential litigation that would have a substantial effect on the Company; a proposed change in the share capital structure of the Company; a proposed change in the Company s dividend policy; or a major change to the Board or senior management. For further information on the Share Trading Policy please contact the Company Secretary at CompanySecretary@programmed.com.au Programmed Employee share Acquisition Plan 15
16 National Group Office 47 Burswood Road, Burswood, WA 6100 Telephone (08) Facsimile (08) Australia New Zealand Singapore
Share Purchase Plan. Information for Employees
Share Purchase Plan Information for Employees Woolworths Limited is pleased to again offer the Share Purchase Plan (SPP) The SPP makes it easier for Group employees to become Woolworths Limited shareholders
More informationWOODSIDE PETROLEUM LTD. EMPLOYEE SHARE PLAN OFFER
WOODSIDE PETROLEUM LTD. EMPLOYEE SHARE PLAN OFFER Guidance Notes Offer period 1 July 2008 to 30 June 2009 These guidance notes are for information only and in the event of any conflict between this document
More informationShare Purchase Plan. Information for Employees
Share Purchase Plan Information for Employees Woolworths Limited is pleased to again offer the Share Purchase Plan (SPP) The SPP makes it easier for Group employees to become Woolworths Limited shareholders
More informationDIVIDEND REINVESTMENT PLAN
www.brambles.com DIVIDEND REINVESTMENT PLAN KEY FEATURES OF THE BRAMBLES DIVIDEND REINVESTMENT PLAN Gives you flexibility to apply some or all of your dividends to the purchase of shares rather than cash.
More informationDIVIDEND REINVESTMENT PLAN
DIVIDEND REINVESTMENT PLAN TPG Telecom Limited ABN 46 093 058 069 DRP February 2009 1 Summary of the Rules The TPG Telecom Dividend Reinvestment Plan (DRP or the Plan ) allows shareholders in TPG Telecom
More informationDIVIDEND REINVESTMENT PLAN RULES (Comprising Plan Highlights, Frequently Asked Questions and Terms and Conditions)
DIVIDEND REINVESTMENT PLAN RULES (Comprising Plan Highlights, Frequently Asked Questions and Terms and Conditions) BELLAMY S AUSTRALIA LIMITED ABN 37 124 272 108 19 October 2015 BELLAMY S AUSTRALIA LIMITED
More informationThe ConocoPhillips Share Incentive Plan EXPLANATORY BOOKLET
The ConocoPhillips Share Incentive Plan EXPLANATORY BOOKLET September 2014 Contents Page 1. Introduction 1 2. Summary of how the Plan works 2 3. Eligibility and joining the Plan 4 4. Shares of Common Stock
More information4.1 General 4.2 Draft taxation determination TD2004/D1
4.1 General The following comments: are a general guide to the Australian taxation implications of selling your Shares in the Buy-back; may not apply to you if you buy and sell Shares in the ordinary course
More informationDOWNER EDI DIVIDEND REINVESTMENT PLAN TERMS AND CONDITIONS
1 INTERPRETATION DOWNER EDI DIVIDEND REINVESTMENT PLAN TERMS AND CONDITIONS 1.1 Where used herein, unless the context otherwise requires: a) ASX means ASX Limited ABN 98 008 624 691, or as the context
More informationMurray Goulburn Co-operative Co. Limited. C Class Preference Shares - Buy-back Offer Document
Murray Goulburn Co-operative Co. Limited C Class Preference Shares - Buy-back Offer Document C Class Preference Shares Buy-back Offer Document This is an important document and requires your immediate
More informationFrequently Asked Questions
Frequently Asked Questions 1. WHAT IS SHAREDVANTAGE? The objectives in offering Sharedvantage to Employees are to: increase the proportion of Employees who hold Shares in Flight Centre; assist in the retention
More informationANZ OneAnswer. Investment Portfolio. Incorporated Material
ANZ OneAnswer Investment Portfolio Incorporated Material 5 May 2008 How do I read this Incorporated Material? This Incorporated Material provides further information and/or specific terms and conditions
More informationOnCard International Limited ACN 084 800 902 NOTICE OF GENERAL MEETING TO BE HELD ON MONDAY 25 MAY 2015. and
OnCard International Limited ACN 084 800 902 NOTICE OF GENERAL MEETING TO BE HELD ON MONDAY 25 MAY 2015 and Explanatory statement for the notice of general meeting Notice of the general meeting to be held
More informationTax deductible superannuation contributions
Tax deductible superannuation contributions TB 35 TECHNICAL SERVICES ISSUED ON 29 OCTOBER 2014 ADVISER USE ONLY VERSION 1.1 Summary Employers and certain individuals can claim a tax deduction for contributions
More informationAccountant s Tax Guide
Accountant s Tax Guide For the year ended 30 June 2010 Macquarie Wrap Macquarie Adviser Services Tax policies and general assumptions The purpose of the Accountants Tax Guide (the Guide) is to provide
More informationANZ Online Investment Account
ANZ Online Investment Account Product Disclosure Statement 30 MARCH 2012 Important information This Product Disclosure Statement (PDS) describes a convenient and simple way to invest in the performance
More informationSUNCORP GROUP LIMITED
SUNCORP GROUP LIMITED ABN 66 145 290 124 EXEMPT EMPLOYEE SHARE PLAN TRUST DEED 5709273/1 TABLE OF CONTENTS 1. PURPOSE... 1 2. DEFINITIONS... 1 3. OPERATION OF THE PLAN... 4 4. HOW THE PLAN WORKS... 4 5.
More informationCOMPUTERSHARE LIMITED Dividend Reinvestment Plan Rules
COMPUTERSHARE LIMITED Dividend Reinvestment Plan Rules Computershare Limited (ABN 71 005 485 825) Computershare Limited Dividend Reinvestment Plan Rules These Dividend Reinvestment Plan Rules were approved
More informationYou and your shares 2015
Instructions for shareholders You and your shares 2015 For 1 July 2014 30 June 2015 Covers: n individuals who invest in shares or convertible notes n taxation of dividends from investments n allowable
More informationProduct Disclosure Statement
AMP Retirement Savings Account Product Disclosure Statement Contents 1. About AMP Retirement Savings Account 2. How super works 3. Benefits of investing with AMP Retirement Savings Account 4. Risks of
More informationCoca-Cola Amatil Off-Market Share Buy-Back
Coca-Cola Amatil Off-Market Share Buy-Back This is an important document. It does not provide financial product advice and has been prepared without taking into account your particular objectives, financial
More informationF I N N I N G I N T E R N A T I O N A L I N C. R O I E M P L O Y E E S H A R E P U R C H A S E P L A N
F I N N I N G I N T E R N A T I O N A L I N C. R O I E M P L O Y E E S H A R E P U R C H A S E P L A N CONTENTS WELCOME TO THE FINNING INTERNATIONAL INC. ROI EMPLOYEE SHARE PURCHASE PLAN... 3 BUILDING
More informationOff-market Buy-Back booklet
This Buy-Back is not available to persons in, and this document is not to be distributed into, the United States of America or Canada BHP BILLITON LIMITED ABN 49 004 028 077 Off-market Buy-Back booklet
More informationDESCRIPTION OF THE PLAN
DESCRIPTION OF THE PLAN PURPOSE 1. What is the purpose of the Plan? The purpose of the Plan is to provide eligible record owners of common stock of the Company with a simple and convenient means of investing
More informationYou and your shares 2013
Instructions for shareholders You and your shares 2013 For 1 July 2012 30 June 2013 Covers: n individuals who invest in shares or convertible notes n taxation of dividends from investments n allowable
More informationyour share incentive plan
your share incentive plan 1 Contents What is Match?... 4 Match... 4 How do I get shares under Match?... 5 Shares you buy: Partnership Shares... 5 Shares given to you by Matchtech Group: Match Shares...
More informationStryker Corporation 2008 Employee Stock Purchase Plan (ESPP) Explanatory Guide
Stryker Corporation 2008 Employee Stock Purchase Plan (ESPP) Explanatory Guide Revised August 2014 Table of Contents Page Overview 3 Before Investing 3 Plan Highlights 4 Buying Shares 7 Selling Shares
More informationSaving with SSRSS and KiwiSaver
Saving with SSRSS and This information is based on legislation current at 1 April 2013. Save with SSRSS Effective 1 October 2008 the SSRSS stopped accepting applications for membership. The SSRSS schemes
More informationProduct Disclosure Statement
25 July 2014 Investment Account Powerwrap Investment Account (referred to in this PDS as the Scheme ) a registered Managed Investment Scheme under the Corporations Act 2001 (Cth) (ARSN 137 053 073). Responsible
More informationShare Purchase Plan (SPP)
Macquarie Group Limited (ASX: MQG) MARCH 2015 NOT FOR DISTRIBUTION OR RELEASE IN THE UNITED STATES MACQUARIE GROUP LIMITED ACN122169 279 This is an important document offering eligible shareholders the
More informationEmployee Stock Purchase Plan
Employee Stock Purchase Plan Prospectus dated January 1, 2015 for the CARMAX, INC. AMENDED AND RESTATED 2002 EMPLOYEE STOCK PURCHASE PLAN As Amended and Restated June 23, 2009 8,000,000 shares of CarMax,
More informationEstate planning: Taxation of deceased estates
TB 20 Estate planning: Taxation of deceased estates Issued on 15 November 2010. Summary Under Australian law there are no duties, however, income and some capital transactions may be taxed as a consequence
More informationRECENT INCOME TAX CHANGES
RECENT INCOME TAX CHANGES Financial Institution Details Required From 1 July 2013, when preparing your income tax returns we will need to include your nominated Australian bank account details when a refund
More informationSUPERANNUATION. Home Insurance. Super fundamentals. Foundations for your future
SUPERANNUATION Home Insurance Super fundamentals Foundations for your future As one of your most important financial investments, it s worth understanding how superannuation works. For many Australians,
More informationINSURANCE AUSTRALIA GROUP LIMITED ( IAG ) SHARE PURCHASE PLAN
2 January 2014 Manager, Company Announcements Office Australian Stock Exchange Limited Level 4, Exchange Centre 20 Bridge Street SYDNEY NSW 2000 Dear Sir/Madam INSURANCE AUSTRALIA GROUP LIMITED ( IAG )
More informationContributions are taxed differently depending on whether you are making contributions to a taxed or untaxed fund.
Tax and super Issue Date: 1 July 2015 SUP E R ANNUATION The information in this document forms part of the Product Information Booklets for GESB Super and West State Super, each dated 1 July 2015. You
More informationStryker Corporation 2008 Employee Stock Purchase Plan (ESPP) Explanatory Guide
Stryker Corporation 2008 Employee Stock Purchase Plan (ESPP) Explanatory Guide Revised June 2010 Table of Contents Page Overview 3 Before Investing 3 Plan Highlights 4 Buying Shares 7 Selling Shares 9
More informationTHIS DOCUMENT CONSTITUTES PART OF A PROSPECTUS COVERING SECURITIES THAT HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933.
PM975d Deluxe Corporation Employee Stock Purchase Plan Summary and Prospectus THIS DOCUMENT CONSTITUTES PART OF A PROSPECTUS COVERING SECURITIES THAT HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933.
More informationEmployee Share Purchase Plans
Employee Share Purchase Plans Originally Effective April 1, 2002 and Amended and Restated Effective October 25, 2011 Bank of Montreal Qualified Employee Share Purchase Plan For employees of BMO Financial
More informationSALARY PACKAGING SUPERANNUATION GUIDE TO EMPLOYEES
SALARY PACKAGING SUPERANNUATION GUIDE TO EMPLOYEES Superannuation Introducing Salary Packaging Salary packaging has been made available to all staff of the University through the Enterprise Agreement process.
More informationContributing to your super
SUP E R ANNUATION Contributing to your super GESB Super and West State Super ISSUE DATE: 1 July 2015 PREPARATION DATE: 26 June 2015 Government Employees Superannuation Board ABN 43 418 292 917 Contents
More informationYour Super Guide. Product Disclosure Statement 15 December 2014 Nestlé Super Insured Accumulation category. Contents. Important Information
Australia Group Superannuation Fund Your Super Guide Product Disclosure Statement 15 December 2014 Nestlé Super Insured Accumulation category Contents 1 About Nestlé Super p2 2 How super works p2 3 Benefits
More informationUnderstanding Superannuation
Understanding Superannuation Client Fact Sheet July 2012 Superannuation is an investment vehicle designed to assist Australians save for retirement. The Federal Government encourages saving through superannuation
More informationTelstra Super Personal Plus
01/ 17 NOVEMBER 2015 PRODUCT DISCLOSURE STATEMENT Telstra Super Personal Plus Making the most of your future Contents 01 About Telstra Super and Telstra Super Personal Plus 02 02 How super works 02 03
More informationComputershare Trust Company BYDSsm Buy Direct Stock
Computershare Trust Company BYDSsm Buy Direct Stock All correspondence and inquiries concerning the Program should be directed to: Computershare Trust Company P.O. Box A3309 Chicago, Illinois 60690-3309
More informationshare buy-back Buy-back Offer Booklet INSURANCE AUSTRALIA GROUP LIMITED ABN 60 090 739 923
share buy-back Buy-back Offer Booklet INSURANCE AUSTRALIA GROUP LIMITED ABN 60 090 739 923 This is an important document. If you have any doubts as to what you should do, please consult your stockbroker,
More information8 September 2015. Yours faithfully, Peter R. Youd Executive Director Chief Financial Officer & Company Secretary. Business & Corporate Office
8 September 2015 Lodged by ASX Online The Manager Company Announcements Office ASX Limited Level 4, 20 Bridge Street Sydney NSW 2000 Dear Sir/Madam SHARE PURCHASE PLAN Attached is a copy of the Chairman's
More informationSmart strategies for maximising retirement income 2012/13
Smart strategies for maximising retirement income 2012/13 Why you need to create a life long income Australia has one of the highest life expectancies in the world and the average retirement length has
More informationTax on contributions. Non-concessional (after tax) contribution caps. Age at 1 July 2015 Annual cap Tax rate Under 65 $180,000* Nil 65-74 $180,000 Nil
This section summarises the main Federal Government taxes that apply to superannuation at the time of preparation. For more information, contact MyLife MySuper on 1300 MYLIFE (695 433) or the Australian
More informationHotel Property Investments Limited Security Trading Policy
Hotel Property Investments Limited Security Trading Policy Arnold Bloch Leibler TABLE OF CONTENTS 1 Definitions... 3 2 Introduction... 4 3 Insider Trading... 5 4 Scope of this Policy... 5 5 Periods During
More informationProduct Disclosure Statement
Product Disclosure Statement MYSUPER AUTHORISATION NUMBER 72229227691044 1 July 2014 NESS Super, the industry fund to power your financial future inside 1 About NESS Super 2 2 How super works 2 3 Benefits
More informationHGL Limited Security Trading policy
HGL Limited Security Trading policy 1. Introduction 1.1. The ordinary shares of HGL are listed on the ASX under listing code HNG. HGL aims to achieve the highest possible standards of corporate conduct
More informationEMPLOYEE STOCK PURCHASE PROGRAM Offered by Computershare Trust Company, N.A.
EMPLOYEE STOCK PURCHASE PROGRAM Offered by Computershare Trust Company, N.A. Effective date: 6/1/99 Updated: 5/12/09 Employee questions: Submit a question or request to HR Connections To enroll: estream>quick
More informationEmployee share incentive schemes. www.kpmg.ie
Employee share incentive schemes www.kpmg.ie 1 Employee Share Incentive Schemes Contents Introduction 2 Unapproved share option schemes 3 Save As You Earn share option schemes 6 Approved profit sharing
More informationSmart strategies for maximising retirement income
Smart strategies for maximising retirement income 2010 Why you need to create a life-long income Australia has one of the highest life expectancies in the world and the average retirement length has increased
More informationInsurance and estate planning. A Financial Planning Technical Guide
Insurance and estate planning A Financial Planning Technical Guide 2 Insurance and estate planning Introduction 4 General insurance 4 Private health insurance 4 Personal insurance 5 Business insurance
More informationUnderstanding tax Version 5.0
Understanding tax Version 5.0 This document provides some additional information to help you understand the financial planning concepts discussed in the SOA in relation to tax. This document has been published
More informationTAXATION STATEMENT GUIDE 2015
INFIGEN ENERGY TAXATION STATEMENT GUIDE 2015 Infigen Energy comprises the following: Infigen Energy Limited (ABN 39 105 051 616) Infigen Energy (Bermuda) Limited (ARBN 116 360 715) Infigen Energy Trust
More informationSecurities Trading Policy
Securities Trading Policy APA Group Securities Trading Page 1 of 12 Contents 1 Purpose... 3 2 Coverage / Scope... 3 3 Values & Commitments... 3 4 Policy... 3 5 Links / interaction with other policies...
More informationSuper taxes, caps, payments, thresholds and rebates
Fact Sheet Super taxes, caps, payments, thresholds and rebates This fact sheet provides a useful one-stop reference guide to the tax rates, caps, thresholds and rebates that apply or are related to superannuation
More informationewrap Super/Pension Additional Information Booklet
ewrap Super/Pension Additional Information Booklet Issue date: 24 November 2014 This ewrap Super/Pension Additional Information Booklet (this Booklet) has been prepared by the trustee of ewrap Super/Pension:
More informationSmall Holding Sale Facility and Top-Up Facility
20 March 2015 Small Holding Sale Facility and Top-Up Facility (ASX: ELD) is implementing a Small Holding Sale Facility to provide an opportunity for eligible holders of small parcels of Elders ordinary
More informationU.S. AND GLOBAL EMPLOYEE STOCK PURCHASE PLANS SUMMARY OF KEY TERMS
U.S. AND GLOBAL EMPLOYEE STOCK PURCHASE PLANS SUMMARY OF KEY TERMS January 1, 2009 EXECUTIVE SUMMARY This summary highlights some features of the Thomson Reuters U.S. Employee Stock Purchase Plan and the
More informationWhat to consider in an investment
Course 4 What to consider in an investment Topic 1: Return on investment... 3 Evaluating an investment... 3 Return on investment... 3 Income... 3 Frequency of income payments... 4 Capital growth... 4 Comparing
More informationstc factsheet 13 information about the commonwealth
information about the commonwealth government s superannuation co-contribution and the low income superannuation contribution This fact sheet provides an overview of the Commonwealth Government s superannuation
More informationPEARSON plc EMPLOYEE STOCK PURCHASE PLAN PLAN SUMMARY
PEARSON plc EMPLOYEE STOCK PURCHASE PLAN PLAN SUMMARY THIS DOCUMENT CONSTITUTES PART OF A PROSPECTUS COVERING SECURITIES THAT HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933. THE SECURITIES HAVE
More informationEmployee Information Guide. Salary Packaging
Guide Salary Packaging April 2014 Contents Contents... 2 Disclaimer... 4 1. Introduction... 5 1.1 About this guide... 5 1.2 Financial Advice... 5 1.3 What is Salary Packaging?... 5 1.4 Who is eligible
More informationCompany tax return 2015
Company tax return 2015 Day Month Year Day Month Year to Or specify period if part year or approved substitute period tes to help you prepare this tax return are in the Company tax return instructions
More informationSHARE TRADING POLICY
T +64 4 499 6830 F +64 4 974 5218 E wellington@bathurstresources.co.nz Level 12, 1 Willeston Street Wellington 6011, New Zealand PO Box 5963 Lambton Quay Wellington 6145, New Zealand 30 October 2015 Market
More informationBendigo and Adelaide Bank Limited
Bendigo and Adelaide Bank Limited ACN 068 049 178 ABN 11 068 049 178 Employee Share Grant Scheme Adopted September 2008; amended February 2010 3.005484354.18 Bendigo and Adelaide Bank Employee Share Grant
More informationASPECTS OF FINANCIAL PLANNING. Taxation implications of overseas residency. July 2012
ASPECTS OF FINANCIAL PLANNING Taxation implications of More and more of our clients are being given the opportunity to live and work overseas. Before you make the move, it is worthwhile considering the
More informationCLIENT FACT SHEET. If you are under age 65 you may make personal contributions to superannuation on your own behalf.
CLIENT FACT SHEET July 2010 Understanding superannuation and superannuation contributions Superannuation is an investment vehicle designed to assist Australians in saving for their retirement. The Government
More informationPersonal Choice Private ewrap Super/Pension
Personal Choice Private ewrap Super/Pension Product Disclosure Statement (PDS) Part 2 Additional Information I 1 July 2014 PERSONAL CHOICE PRIVATE This Personal Choice Private ewrap Super/Pension PDS Part
More informationSuperannuation. your obligation as an employer
Superannuation your obligation as an employer By Chris Campbell September 2014 Overview Superannuation is a significant cost of employing staff. This expense should be factored into your business plan
More informationA Financial Planning Technical Guide
Insurance and Estate Planning A Financial Planning Technical Guide Securitor Financial Group Limited ABN 48 009 189 495 AFSL 240687 Contents Introduction 1 General insurance 1 Private health insurance
More information8 October 2013. Companies Announcement Office ASX Limited Level 45, South Tower, Rialto 525 Collins Street Melbourne VIC 3000.
8 October 2013 Companies Announcement Office ASX Limited Level 45, South Tower, Rialto 525 Collins Street Melbourne VIC 3000 Dear Sir/Madam, Re: Activation of Dividend Reinvestment Plan Please find attached
More informationSignatureSuper Member Guide Fact Sheet
SignatureSuper Member Guide Fact Sheet Issued 30 June 2014 AMP Corporate Super The information in this Fact Sheet forms part of the SignatureSuper Product Disclosure Statement dated 1 January 2014 for
More informationIn accordance with Listing Rule 12.10, Computershare Limited attaches its updated Share Trading Policy.
MARKET ANNOUNCEMENT Computershare Limited ABN 71 005 485 825 Yarra Falls, 452 Johnston Street Abbotsford Victoria 3067 Australia PO Box 103 Abbotsford Victoria 3067 Australia Telephone 61 3 9415 5000 Facsimile
More informationGeneral reference guide
General reference guide (TPS.01) Issued: 1 July 2015 The Portfolio Service Super Essentials The Portfolio Service Superannuation Plan The Portfolio Service Retirement Income Plan This guide contains important
More informationSuperannuation Salary Packaging
Superannuation Salary Packaging Providing options on how to use your money Remuneration Services (Qld) Pty Ltd ABN 46 093 173 089 Authorised Representative (No. 293159) of McMillan Shakespeare Limited
More informationLocum guide for optometrists
Locum guide for optometrists 1. Introduction A locum is a person who provides professional optometric services, on an irregular basis, to other optometrists. The period of the locum might be a few hours,
More informationInformation for employers
₁ Issued July ₂₀₁₅ Information for employers AMP Flexible Super Guide Registered trademark of AMP Limited ABN 49 079 54 519. This guide provides information specifically for employers about AMP Flexible
More informationAustChoice Super general reference guide (ACH.02)
AustChoice Super general reference guide (ACH.02) Issued: 28 May 2015 This guide contains important information not included in the AustChoice Super PDS. We recommend you read this entire guide. The information
More informationQinetiQ Group plc Share Incentive Plan
QinetiQ Group plc Share Incentive Plan An invitation to build up shares in your company Not for release, distribution or publication into or in the United States, Australia, Canada or Japan. This document
More informationSupplementary Product Disclosure Statement SuperWrap
Supplementary Product Disclosure Statement SuperWrap This Supplementary Product Disclosure Statement ( SPDS ) is dated 20 November 2015 and supplements the Product Disclosure Statement ( PDS ) for SuperWrap.
More informationMLC MasterKey Super & Pension Fundamentals MLC MasterKey Super & Pension How to Guide
MLC MasterKey Super & Pension Fundamentals MLC MasterKey Super & Pension How to Guide Preparation date 1 July 2015 Issued by The Trustee, MLC Nominees Pty Limited (MLC) ABN 93 002 814 959 AFSL 230702 The
More informationEmployee Salary Sacrifice Share Plan
Employee Salary Sacrifice Share Plan Fortescue Metals Group Limited ABN 57 002 594 872 As approved by the Board of directors of Fortescue Metals Group Limited on 31 May 2011. Contents 1. Definitions and
More informationSmart strategies for your super
Smart strategies for your super 2010 Make your super count Superannuation is still one of the best ways to accumulate wealth and save for your retirement. The main reason, of course, is the favourable
More informationSalary Packaging. Information Kit. Catholic Schools Office Diocese of Lismore
Salary Packaging Information Kit Catholic Schools Office Diocese of Lismore 13 TABLE OF CONTENTS SALARY PACKAGING... 1 HOW IT WORKS... 1 SALARY PACKAGING AND THE OPERATION OF INCOME TAX LEGISLATION...
More informationUnderstanding Tax Version 1.0 Preparation Date: 1st July 2013
Understanding Tax Version 1.0 Preparation Date: 1st July 2013 This document provides some additional information to help you understand the financial planning concepts discussed in the SOA in relation
More informationManaging the tax affairs of someone who has died
Page 1 of 13 Managing the tax affairs of someone who has died Introduction This guide will help you finalise the tax affairs of a deceased person. It tells you what tax returns you may need to lodge and
More informationPay as you go withholding
Introduction for employers Pay as you go withholding What you need to know Our commitment to you We are committed to providing you with accurate, consistent and clear information to help you understand
More informationewrap Investment Additional Information Booklet
ewrap Investment Additional Information Booklet Issue date: 15 December 2014 About Asgard Asgard Capital Management Ltd ABN 92 009 279 592 AFSL 240695 (Asgard, we, our, and us) is the operator, administrator
More informationAdditional Information Booklet
SuperWrap Additional Information Booklet Dated 20 November 2015 This Additional Information Booklet ( Booklet ) has been prepared by the issuer of SuperWrap: BT Funds Management Limited ABN 63 002 916
More informationRECENT INCOME TAX CHANGES
RECENT INCOME TAX CHANGES Increased Medicare Levy Low Income Thresholds The Medicare Levy low-income thresholds for families and dependent child-student component of the threshold have been changed to
More informationYear-end Tax Planning Guide - 30 June 2013 BUSINESSES
Year-end Tax Planning Guide - 30 The end of the financial year is fast approaching. In the lead up to 30 June, this newsletter covers some of the year-end tax planning matters for your consideration. BUSINESSES
More informationAUSTRALIAN UNITED INVESTMENT COMPANY LIMITED
AUSTRALIAN UNITED INVESTMENT COMPANY LIMITED ABN 37 004 268 679 LEVEL 20 TEL (613) 9654 0499 101 COLLINS STREET FAX (613) 9654 3499 MELBOURNE VIC 3000 AUSTRALIA 13 October 2015 The Manager ASX Market Announcements
More informationNamoi Cotton Co-operative Ltd Capital Stock Trading Policy Effective 24 th August 2010
Namoi Cotton Co-operative Ltd Effective 24 th August 2010 1 PURPOSE The purpose of this Namoi is to set out Namoi Cotton s policy for trading and dealing with Namoi Capital Stock (being the Capital Co-operative
More informationInvestment Account. Application Form. Page 1 / 15. Escala Investment Account Application Form
Investment Account Application Form Page 1 / 15 Escala Investment Account Application Form Responsible Entity: Powerwrap Limited (Australian Financial Services Licence No. 329829 ARSN 137 053 073) Please
More informationThe Employer s Guide to Child support
The Employer s Guide to Child support Information for employers of separated parents humanservices.gov.au Contents Child Support services 3 Separation and the impacts on business 3 Employer deductions
More information