The tax consequences of Employee share plans presentation

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Publication date: 07 Apr 06

Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Abstract:

An update on the current state of play in respect of employee share and option plans including:

  • Are the Division 13A benefits real?
  • Tricks and traps with Division 13A
  • Takeovers/restructures
  • Cross border iseeuse
  • IFRS2 (share based payments) - the tax issues 

Author profile:

Sarah Bernhardt CTA
Sarah is a Tax Partner at law firm Allens and has been practising tax for over 25 years. In addition to practising in corporate tax, Sarah has considerable experience in employee share plans, salary packaging and tax issues in employment litigation and is a member of the Advisory Panel of the Board of Taxation.
Current at 16 November 2012
Click here to expand/collapse more articles by Sarah BERNHARDT.
 

 


This was presented at 21st National Convention: Beyond the Sea.

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