Published on 24 May 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation examines some of the more complex issues arising out of employee share plans and alternative arrangements. It looks at some of the issues arising from using interposed trusts and cross border issues, including:
- share and option plans - position of the employee and company
- issue, vesting and winding up of trusts
- non-resident employers and non-resident employees.
Current at 24 May 2009