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Employer remuneration paper

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.

Author profile:

John RAWSON
Current at 04 May 2011 Click here to expand/collapse more articles by John RAWSON.
 

 

This was presented at 47th South Australian Convention .

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Unveiling current thinking on business stuctures

Author(s):  Grantley STEVENS,  Nick WILKINS

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Transfer pricing and thin capitalisation

Author(s):  Michelle Fardone

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