2. Simon is advised by his employer, ABC Pty Limited, that he will be eligible to receive a bonus on 1 January 2021 totalling $100,000. The bonus payment will be paid as a once-off cash incentive. Additionally, Simon has been advised by ABC that he will receive shares totalling $50,000 at no consideration. The shares will be awarded to him on 31 December 2023 subject to the following conditions: - Simon is required to meet sales targets each quarter between 1 January 2021 to 31 December 2023 - ABC's market capitalisation must grow by 75% by 31 December 2023. (a) Advise the above tax consequences and what assessable income balance must be reported in Simon's 2021 financial vear income tax return