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A query was raised regarding the tax deductibility of a free equity instrument allocation plan for employees. The DGT ruled that the accounting expense is not deductible in the financial years in which it is recognised but the instruments are not yet delivered; instead, it is deductible in the period when the delivery actually takes place.
This ruling clarifies the timing of tax deductions for equity-based compensation, ensuring that tax relief aligns with the actual delivery of instruments rather than the accounting recognition of the expense.
The tax team reviews your specific situation.
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