Employee share and option plans paper
Publication date: 16 Mar 07
Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Abstract:
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:
Vanessa is a Director in the Tax Consulting Group of PKF and has over 19 years experience in public practice as a taxation specialist. At PKF she focuses on property development, share investments, retail, professional services, entertainment, family trusts, mutual associations and not-for-profit entities.
Current at 20 February 2012
Click here to expand/collapse more articles by Vanessa PRIEST.
This was presented at 22nd National Convention: Tackling Tax.
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