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Employee share and option plans paper

Published on 16 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper reviews recent tax issues about providing employee incentives including:

  • the amendments to Division 13A
  • the decision in Isaacs v FCT and the importance of carefully considering the elections available
  • considering the recent cases dealing with employee benefit trusts. When do they work?
  • considering the taxation implications of participating in an employee share or option plan while either a non-resident or working overseas.

Author profile:

Author Photo - Vanessa Priest ATI
Vanessa Priest
ATI
Vanessa is a Partner in the Tax Consulting Group of BDO and has over 19 years experience in public practice as a taxation specialist. At BDO she focuses on the SME market, professional services, family trusts, and has a particular interest in the small business CGT concessions.
Current at 02 June 2015 Click here to expand/collapse more articles by Vanessa PRIEST.
 

This was presented at 22nd National Convention: Tackling Tax.

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