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Employee Share Schemes
The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Exposure Draft Legislation and Explanatory Materials in relation to the announced changes to certain arrangements for employee share schemes (ESS).
Our submission is limited to comments on:
- Treasury Laws Amendment (Measures for a later sitting) Bill 2021: Employee Share schemes – Removing cessation of employment as a taxing point (Exposure Draft Legislation); and
- Treasury Laws Amendment (Measures for a later sitting) Bill 2021: Employee Share schemes – Removing cessation of employment as a taxing point exposure draft explanatory materials (Exposure Draft Explanatory Materials).
Submission prepared by:
The Tax Institute
Submitted to:
Directors
Market Conduct Division and Individual and Indirect Taxation Division
The Treasury
For more information, contact:
Julie Abdalla, FTI
Tax Counsel, The Tax Institute
(02) 8223 0058
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