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Employee share schemes paper

Publication date: 06 May 10

Source: SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Abstract:
This paper covers:

• timing of taxation
• calculation of discount
• refund of tax
• interaction with CGT
• employer responsibilities
• implications for temporary residents
• transitional provisions.

Author profile:

David Hawkes ATIA
David is an Associate Director at Grant Thornton Australia and has 12 years experience in advising clients on a wide range of taxation issues. David has considerable experience in advising both employers and employees on the implementation and management of tax effective remuneration structures, including the use of employee share and option schemes.
Current at 18 February 2010
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