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Employee Share Schemes

Published on 18 Mar 2008 | Took place at Sofitel, Brisbane, QLD

With skilled labor in short demand, employers are increasingly offering incentives to employees to attract and retain key talent. In particular, long term incentives such as share and options schemes offer attractive returns in a booming market while also providing an opportunity for employers to retain their key talent over the performance period of the plan.

The individual taxation consequences of employee shares and options can be relatively complex – but in addition to providing additional remuneration they can be tax effective if the employee gets the right advice! This session provided an understanding of Division 13A of the 1936 Act and its interaction with CGT provisions while also identifying planning opportunities that can assist your clients to get the most out of participating in an employee share or option scheme.

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

Individual sessions

Employee share and share option plans

Author(s):  Mark WEST

This paper covers:

  • the legal structure of an employee share or option scheme
  • what documentation is typically required
  • what information on taxation and other matters should be provided to employees
  • ASIC and company law matters to manage
  • particular issues for private companies - arrangements for sale of the shares or options
  • other practical aspects of successfully introducing an employee share or option scheme.
Materials from this session:

Employee share schemes

Author(s):  Belinda MARSCHKE

In the current labour market, employers are looking for ways to attract and retain employees through remuneration strategies and in particular long term incentive schemes. Long term incentives such as employee share and option schemes have become a common way of retaining key talent in the organisation as well providing a means by which these key employees can also become equity stakeholders.

The taxation of employee share and option schemes can be relatively complex and this paper seeks to provide a summary of the key principles of Division 13A of the 1936 Act as well as its interaction with the capital gains tax (CGT) legislation. The paper also details some recent developments in this area as well as planning opportunities.

Materials from this session: