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Taxation of Employee Share Ownership Schemes - What has the Federal Government changed?

Published on 10 Mar 2010 | Took place at The Melbourne Hotel, Perth, WA

The 2009 Federal Budget announced a significant change to the taxation of employee share ownership schemes. The announcement received significant criticism from tax professionals and employers which resulted in the Federal Government refining the Budget announcement. The proposed provisions have gone through a consulting process, through Parliament and are now final legislation. This event looked at how employee share ownership schemes are now taxed and gave an understanding on the following:

  • what are the differences between the old and new provisions?
  • when do the old and new provisions apply?
  • when will the deferral of tax be available?
  • what is “real risk of forfeiture”?
  • what areas did the Federal Government change without you knowing.

Individual sessions

Taxation of employee shares - What has the federal government changed?

Author(s):  Peter HILLS This presentation covers:

  • core fundamentals
  • up front taxation
  • $1,000 reduction in assessable discount
  • deferred taxation
  • real risk
  • salary sacrifice plans
  • amount included under ESS provisions
  • CGT
  • differences between old and new provisions.
Materials from this session: