Which of the Following Statements Regarding Employee Share Plans Is

question 40

Multiple Choice

Which of the following statements regarding employee share plans is false?

• A)The Commonwealth Government provides tax concessions where shares are issued to employees at a discount.
• B)An employee's gains under an employee share plan are taxable if the shares are purchased after 28 March 1995.
• C)Tax concessions are available if an employee purchases a qualifying share.
• D)Fringe benefits tax,capital gains tax and payroll tax are applicable under an employee share plan.

---

Definitions:

Aversive Stimulus

An unpleasant or noxious stimulus used to influence behavior through avoidance learning or negative reinforcement.

Negative Punishment

Negative punishment involves the removal of a favorable stimulus following an undesired behavior, with the intention of decreasing the likelihood that the behavior will occur again.

Positive Punishment

A behavior modification technique that involves adding an unpleasant consequence after an undesired behavior to decrease its occurrence.

Punishing Stimuli

Any stimulus that decreases the likelihood of the behavior that it follows, often used in the context of behavioral psychology and conditioning.