Miscellaneous 2005

Share Option Grants: A Myriad of Accounting and Tax Prescriptions

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2005

During the past decade calls to converge the measurement of companies’ taxable income and accounting profit have occurred. Issuing Australian accounting standards equivalent to international financial reporting standards alters the existing taxable income and accounting profit connect. To investigate this issue we compare the corporate taxation and accounting treatment of share-based payments granted by companies to employees under an employee option plan. In doing so, the paper highlights the complexities, definitional and valuation divergences in Australia’s taxation and financial accounting systems in relation to employee option grants.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2005

Share this page