Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
Having the right employee remuneration and engagement structure in place is crucial for an SME when competing to attract and retain talented staff. This paper explores the tax issues for various employee equity incentive arrangements relevant to privately owned businesses including:??
whether a “vanilla” ESOP/ESS can be effectivelyimplemented for an SME
loan arrangements to fund share acquisitions (FBT– Div 7A implications)
dividend access and other special class shares
phantom equity plans
issues arising for particular SME business structures (eg trusts).
Peter is a senior manager in EY's Private Client Services team. He provides tax advice, tax compliance and accounting services to clients with diverse needs. He has a depth of experience in providing practical advice to clients on a broad range of matters, such as:
- Inbound and outbound investment structures
- Tax due diligence reviews
- Small business CGT concessions and CGT roll-overs
- Tax consolidated group formations, entries and exits
- Australian Taxation Office reviews and audits
- Deemed dividend rules. Current at 07 April 2015
Ian is a Tax Partner of Ernst & Young, Brisbane, who specialises in the areas of privately owned business and superannuation. He has over 25 years’ experience providing tax advice and compliance solutions to clients in these sectors and is the leader of the firm’s Private Client Services practice. Ian is also a regular presenter for The Tax Institute. Current at 07 April 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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