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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 83A.315.08
Calculation percentages of 50% or more, and less than 110%
(1) To work out the value of the right under this section, select the
percentage (the calculation percentage ) from an item in the following tables
that corresponds to:
(a) the period, in months, from the particular day (referred to in
section 83A-315.02) until the last day on which the right may be exercised
(the exercise period ); and
(b) the calculation percentage;
and then multiply the amount, or lowest amount, that must be paid to exercise
the right by the calculation percentage. The result is the value of the right.
Note: The following
assumptions were used to work out the calculation percentages:
(a) a risk-free interest rate of 4%;
(b) a dividend yield of 4%;
(c) volatility of 12%.
|
Calculation percentages 50 to 92.5 |
|
Item |
Exercise period (months) |
Calculation percentages |
|
50 to 60 |
60 to 70 |
70 to 75 |
75 to 80 |
80 to 85 |
85 to 90 |
90 to 92.5 |
|
1 |
168 to 180 |
0.5% |
1.3% |
2.6% |
3.5% |
4.6% |
5.8% |
7.1% |
|
2 |
156 to 168 |
0.4% |
1.2% |
2.5% |
3.4% |
4.4% |
5.7% |
7.1% |
|
3 |
144 to 156 |
0.4% |
1.0% |
2.3% |
3.2% |
4.3% |
5.5% |
7.0% |
|
4 |
132 to 144 |
0.3% |
0.9% |
2.2% |
3.0% |
4.1% |
5.4% |
6.8% |
|
5 |
120 to 132 |
0.2% |
0.8% |
2.0% |
2.8% |
3.9% |
5.2% |
6.6% |
|
6 |
108 to 120 |
0.2% |
0.7% |
1.8% |
2.6% |
3.7% |
4.9% |
6.4% |
|
7 |
96 to 108 |
0.1% |
0.6% |
1.6% |
2.4% |
3.4% |
4.6% |
6.1% |
|
8 |
84 to 96 |
0.1% |
0.4% |
1.3% |
2.1% |
3.0% |
4.3% |
5.8% |
|
9 |
72 to 84 |
0.1% |
0.3% |
1.1% |
1.7% |
2.7% |
3.9% |
5.4% |
|
10 |
60 to 72 |
0.0% |
0.2% |
0.8% |
1.4% |
2.2% |
3.4% |
4.9% |
|
11 |
48 to 60 |
0.0% |
0.1% |
0.5% |
1.0% |
1.7% |
2.8% |
4.2% |
|
12 |
36 to 48 |
0.0% |
0.0% |
0.3% |
0.6% |
1.2% |
2.1% |
3.4% |
|
13 |
24 to 36 |
0.0% |
0.0% |
0.1% |
0.3% |
0.6% |
1.3% |
2.4% |
|
14 |
18 to 24 |
0.0% |
0.0% |
0.0% |
0.1% |
0.3% |
0.9% |
1.8% |
|
15 |
12 to 18 |
0.0% |
0.0% |
0.0% |
0.0% |
0.1% |
0.4% |
1.1% |
|
16 |
9 to 12 |
0.0% |
0.0% |
0.0% |
0.0% |
0.1% |
0.2% |
0.8% |
|
17 |
6 to 9 |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
0.1% |
0.4% |
|
18 |
3 to 6 |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
0.1% |
|
19 |
0 to 3 |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
|
Calculation percentages 92.5 to less than to 110 |
|
Item |
Exercise period (months) |
Calculation percentage |
|
92.5 to 95 |
95 to 97.5 |
97.5 to 100 |
100 to 102.5 |
102.5 to 105 |
105 to 107.5 |
107.5 to less than to 110 |
|
20 |
168 to 180 |
7.9% |
8.6% |
9.4% |
10.3% |
11.2% |
12.2% |
13.3% |
|
21 |
156 to 168 |
7.8% |
8.6% |
9.4% |
10.3% |
11.2% |
12.2% |
13.3% |
|
22 |
144 to 156 |
7.7% |
8.5% |
9.4% |
10.3% |
11.2% |
12.2% |
13.3% |
|
23 |
132 to 144 |
7.6% |
8.4% |
9.3% |
10.2% |
11.2% |
12.2% |
13.3% |
|
24 |
120 to 132 |
7.5% |
8.3% |
9.2% |
10.2% |
11.2% |
12.2% |
13.3% |
|
25 |
108 to 120 |
7.2% |
8.1% |
9.1% |
10.0% |
11.1% |
12.1% |
13.3% |
|
26 |
96 to 108 |
7.0% |
7.9% |
8.8% |
9.8% |
10.9% |
12.0% |
13.2% |
|
27 |
84 to 96 |
6.6% |
7.6% |
8.5% |
9.6% |
10.7% |
11.8% |
13.0% |
|
28 |
72 to 84 |
6.2% |
7.2% |
8.2% |
9.2% |
10.4% |
11.6% |
12.8% |
|
29 |
60 to 72 |
5.7% |
6.7% |
7.7% |
8.8% |
9.9% |
11.2% |
12.5% |
|
30 |
48 to 60 |
5.1% |
6.0% |
7.0% |
8.2% |
9.4% |
10.7% |
12.1% |
|
31 |
36 to 48 |
4.2% |
5.2% |
6.2% |
7.4% |
8.6% |
10.0% |
11.4% |
|
32 |
24 to 36 |
3.2% |
4.1% |
5.1% |
6.3% |
7.6% |
9.0% |
10.5% |
|
33 |
18 to 24 |
2.5% |
3.4% |
4.4% |
5.5% |
6.8% |
8.3% |
9.9% |
|
34 |
12 to 18 |
1.7% |
2.5% |
3.4% |
4.6% |
6.0% |
7.5% |
9.2% |
|
35 |
9 to 12 |
1.3% |
2.0% |
2.9% |
4.0% |
5.4% |
7.0% |
8.8% |
|
36 |
6 to 9 |
0.8% |
1.4% |
2.2% |
3.3% |
4.7% |
6.4% |
8.3% |
|
37 |
3 to 6 |
0.3% |
0.6% |
1.3% |
2.4% |
3.8% |
5.7% |
7.8% |
|
38 |
0 to 3 |
0.0% |
0.1% |
0.5% |
1.4% |
3.0% |
5.1% |
7.5% |
| | | | | | | | | |
(2) If, in relation to a particular right:
(a) the exercise period; or
(b) the calculation percentage;
is the top of one range in the table in subsection (1) and is also the
bottom of another range in the table, it is taken to be in the lower range and
not in the higher range.
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