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.
Vanessa is a Principal in the Tax Division of WHK Horwath and advises clients from both the private sector and mutual associations
on a wide range of taxation issues including CGT, Corporate Acquisitions and Restructures, International Tax Issues, and general taxation consulting. Vanessa is a regular presenter for the Taxation Institute and other professional bodies and is also involved in providing in-house training to accounting firms throughout Australia. Current at 25 September 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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