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30 Oct 09 Submission on Review of Employee Share Schemes

On 15 October 2009, the Taxation Institute made a submission to the Board of Taxation in relation to the Board's request for submissions regarding the taxation of employee share schemes. The Taxation Institute's comments focus on:

  • how best to determine the market value of employee share scheme securities; and
  • whether shares and rights under an employee share scheme that are provided by start-up, research and development and speculative-type companies should be subject to separate tax deferral arrangements outside of those proposed by the Policy Statement.
For a copy of the submission, go here.

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