Published on 16 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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.