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 has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and a chartered accountant with over 25 years of tax experience.
Current at 15 October 2014
Click here to expand/collapse more articles by Sarah BERNHARDT.
 

 


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

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