subject to tax in accordance with prevailing Australian tax laws.
What happens in the 
event of cessation of 
employment?
Unvested rights are forfeited on dismissal for cause. In all other termination circumstances any unvested rights granted in the year of the 
cessation of employment are forfeited in the proportion that the remainder of the year bears to a full year. Unvested rights that are not 
forfeited are retained by the participant and are subsequently tested for vesting at the end of the vesting period.