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Employee share schemes – A global perspective


This article seeks to review the income tax treatment of shares and options issued to employees in an international capacity post 26 June 2005, drawing upon practical examples of the operation of the relatively new changes.

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Scott Treatt CTA
Photo of author, Scott TREATT Scott is the General Manager of Tax Policy and Advocacy at The Tax Institute. He is a Chartered Tax Advisor and has been practicing as a tax specialist since 1997, gaining his experience in large 2nd tier and Big 4 accounting firms as well as Government. Through the years he has been engaged on direct and indirect tax issues pertaining to individuals, start-ups, small businesses, private groups and multinationals, addressing issues including, but certainly not limited to, asset, business and entity transactions and disposals, insolvencies, structuring, succession and disputes (within family groups as well as with the ATO). Scott has a passion for our tax system and tax education, continuously seeking to find opportunities to improve the efficiency and effectiveness of both. He is a regular presenter at industry events and had been a lecturer for some 12 years in The Tax Institute’s structured education programs. - Current at 18 August 2021
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