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An Introduction to Employee Share and Option Plans in a time of Economic Uncertainty – Application to SME Situations

Published on 21 May 2009 | Took place at Swissotel, Sydney , NSW

The use of employee share and option plans occurs widely in SME situations in Australia and in some situations is a structural necessity. In many situations the drivers are not related to remuneration (as is the case with most public company arrangements) but instead to ownership and/or control of the business. Recent legislative changes and the present highly uncertain nature of share prices make this an area that needs refocusing to ensure that informed decisions are being made for and by clients. This event delivered all you could reasonably learn in half a day about the taxation of share & option arrangements involving “employees” in the SME context in Australia.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Division 13A: An overview of the regime

Author(s):  Scott TREATT

This paper covers:

  • what is caught?
  • deferral of taxing point and crystallisation of taxing point (cessation time)
  • restrictions on changing taxing point
  • discount taxed and employee taxed
  • CGT modifications
  • recent issues with the ATO.
Materials from this session:

Addressing business succession within the family using share & option plans

Author(s):  Vanessa PRIEST

This paper covers:

  • what is the rationale and where is it likely to work?
  • valuation issues
  • timing issues
  • compliance issues
  • case study - normal family situation
  • case study - blended family situation.
Materials from this session:

Addressing business succession with employees outside of the family using share and option plans

Author(s):  Peter BOBBIN

This presentation covers:

  • what is the rationale?
  • where is it likely to work?
  • valuation issues
  • timing issues
  • compliance issues
  • case study - normal retention of key employees in business situation
  • case study - normal business succession situation.
Materials from this session:

Start up companies and share & option plans

Author(s):  Peter BEMBRICK

This paper covers:

  • what is the rationale?
  • where is it likely to work?
  • valuation issues
  • timing issues
  • compliance issues
  • case study - using shares and options in a normal start up situation.
Materials from this session: