Employee share and option plans paper

Member Price: $57.00

Non Member Price: $75.00

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:

Author Photo - Vanessa Priest
Vanessa Priest
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
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This was presented at 22nd National Convention: Tackling Tax.

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