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Employee Share and Option Plans

Published on 10 Nov 2005 | Took place at The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta , NSW

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.

Individual sessions

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
  • valuation issues
  • 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
  • payroll tax implications.
Materials from this session: