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Employee share schemes – A global perspective

Published on 01 May 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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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Author Photo - Scott TREATT
Scott TREATT
Scott Treatt FTIA is a Director of Taxation in the Sydney office of Grant Thornton. He has been practicing as a tax specialist for over 10 years with clients predominantly in the SME market space. Scott provides taxation advice to both corporates and high net worth individuals, including advice as it relates to employee share schemes. Scott has also authored papers and articles on employee share schemes. He is also heavily involved with the Taxation Institute of Australia, being a member of a number of committees and also a lecturer and, until recently, the course convenor, for the Applied Tax Module of the Structured Education Program.
Current at 12 March 2009
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