Income tax Employee share schemes

Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009

Author: Taxation Institute Of Australia

Published Date: 1 Sep 2009


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

In summary, the Taxation Institute's position is that the legislation released in exposure draft form needs further work. It is hoped this work is undertaken before the Bill is introduced into Parliament. In its current form the Bill is difficult to interpret, uses some terms inconsistently and contains potential flaws of application. The introduction of safe harbour rules would also reduce the administrative burdens imposed by the proposed legislation on employers and employees.


  • Published By:Taxation Institute Of Australia
  • Published On:1 Sep 2009

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.


Income tax Employee share schemes

Share this page