Published on 01 May 14
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- a brief history of the taxation of employee share schemes
- strategic design
- participant tax considerations
- revisiting the changes made under Division 83A
- contemporary issues with the ESS rules and current trends.
John Rawson, CTA, is the lead Tax Partner for Deloitte in Adelaide. He has a broad range of public and private clients across a wide range of industries. Over the years he has had an interest in how remuneration packages can be structured to achieve optimum outcomes. This is particularly relevant to private companies who seek to offer an equity incentive to staff but at the same time maintaining some degree of control over that equity.
- Current at
16 May 2014