Genuine Disposal Restrictions AND Deferred Taxing Points
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/employee-share-schemes/in-detail/restrictions-and-forfeitures/genuine-disposal-restrictions-and-deferred-taxing-points
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.