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Employee Share Plans and Share Option Plans in Times of Economic Uncertainty

Published on 25 Nov 2008 | Took place at Swissotel, Sydney , NSW

Employee share plans and share option plans are a significant element in employee remuneration packages. This event focused on such plans in the context of listed entities and multinational entities. The event addressed taxation issues and consequences of involvement in such plans for employees and accounting and taxation issues and consequences for employers. 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 was aimed at anyone:

  • involved in negotiating or re-negotiating employee remuneration packages
  • advising employees with or expecting shares or share options under employee share plans or share option plans
  • responsible for advising employers in respect of the implementation of or retention of employee share plans or share option plans
  • responsible for the maintenance of employee share plans or share option plans on behalf of employers, including the accounting consequences and the impact of taxes other than income tax
  • wanting a good background to how employee share benefits and share option benefits are taxed in Australia.

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

Individual sessions

Back to basics: Overview of the regime

Author(s):  Scott TREATT

This paper is an introduction to employee share schemes and provides an overview of the taxation of employee share schemes, including:

  • why we have Division 13A and how we have got to where we are
  • what is an employee share scheme and why provide them?
  • what is assessed and when, dealing with qualifying and non-qualifying shares.
Materials from this session:

International issues: Dealing with multinationals

Author(s):  Scott TREATT

The international aspects of employee share schemes have always been an issue, but with increased global mobility and changes to the employee share scheme provisions, where do we stand now? This paper provides an explanation of the operation of the employee share scheme provisions to inbound and outbound employees whilst providing practical examples, including:

  • on what will an outbound employee be assessed?
  • on what will an inbound employee be assessed?
  • the interaction with CGT
  • the interaction with double tax treaties.
Materials from this session:

What share and option plans are you likely to encounter in practice?

Author(s):  Brian MURPHY

This paper covers:

  • requirements and restrictions imposed by the Corporation Act
  • requirements and restrictions imposed by the ASX Listing Rules
  • the most common forms of Australian share and option plans with examples of actual plans
  • the most common forms of multinational share and options plans within Australia (USA & UK plans).
Materials from this session:

Tax issues related to employers

Author(s):  Andrew HUTT

This paper covers:

  • objectives of equity-based compensation plans
  • common equity-based compensation structures
  • tax considerations for Australian issuers
  • tax considerations for Australian subsidiaries of foreign issuers
  • superannuation guarantee contributions
  • FBT.
Materials from this session:

To share or not to share–Is that the question?

Author(s):  Sarah INGLIS

This paper covers:

  • background to IFRS transition
  • AASB 2 Share-based Payments and ammendments.
Materials from this session:

Employee share plans and share option plans in times of economic uncertainty

Author(s):  Sarah INGLIS,  Andrew HUTT

This presentation covers:

  • objectives of equity-based compensation
  • equity-based compensation structures
  • accounting considerations
  • tax considerations for Australian issuers
  • tax considerations for Australian subsidiaries of foreign issuers
  • superannuation contributions.
Materials from this session:

Payroll tax provisions relating to employee share schemes

Author(s):  Jane CRISP

This paper covers the application of the New South Wales payroll tax provisions which impose payroll tax on the grant of shares or options to an employee by an employer. Topics covered include:

  • history of provisions
  • New South Wales provisions.
Materials from this session: