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Changes to employee share scheme tax regime

Publication date: 20 Apr 15 | Source: CCH TAX WEEK

Issue: Issue 13, 10 Apr 2015

Pages: pp 1-3

Abstract:

The Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015 has been introduced into parliament. It contains measures designed to ease the tax impost for employee shares schemes (ESS), to make Australia's taxation of those interests more competitive by international standards, and to assist Australian companies to attract and retain high quality employees in the international labour market.

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Author profiles

Brett FELTHAM
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James Newnham
James Newnham, CTA is a Partner in DLA Piper's Tax Team with over 16 years' experience consulting to leading Australian companies and multinational groups. He provides practical direct tax advice with consideration to his clients specific business needs. James' tax structuring experience stems from advising on various transactions including mergers, demergers, capital restructures, IPOs, private equity acquisitions, share buy-backs, and cross-border expansions. He works with emerging and mature technology clients who have specific industry based tax issues. His areas of experience include drafting the tax aspects of legal documents, tax consolidation, international tax, capital gains tax, the debt/equity rules, debt forgiveness rules, and the employee share schemes. - Current at 09 May 2016
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