Published on 10 Nov 2005
| Took place at The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta
This seminar series was held in:
- Sydney on 8 November 2005
- Parramatta on 10 November 2005.
Aligning the interests of employees with those of their employer is crucial in
structuring remuneration packages. Employee share and option schemes are
often used as a means of achieving that objective.
It is essential to understand the tax impact of such benefits, in order to ensure that schemes do not cause unforeseen headaches - and excessive compliance
costs - for employees. The surprisingly wide reach of the Employee Share Scheme provisions also means that they can affect taxpayers in unexpected circumstances.
Employee Share and Option Plans
Author(s): Helen WICKER
This presentation provides a practical examination of the taxation treatment of Employee Share Schemes, including:
the distinction between qualifying and non-qualifying shares and rights
taxation implications on acquisition, exercise, and disposal of rights and shares
choices available in determining preferred taxation treatment, and the implications where optimal choices have not been made
availability and effect of exemptions
recent changes to provide relief where restructuring occurs