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 presentation 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).
Ian is a Tax Partner at
EY, 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
- Current at
29 May 2019
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