Published on 23 Oct 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- what are the most common type of plans? i.e. outright buy shares at a discount, offer options, buy shares atmarket value with favourable loan, performance rights
- why offer one type over another?
- are we still using them and why or why not?
- a brief coverage of Div 7A and FBT
- is there a specific type of plan for different industries or business cycles
- what are some of these vanilla plans
- why go down the route of this plan versus another
- how do the numbers stack up?
- what are the advantages and disadvantages
- would you recommend the different plans be in individuals, trust or SMSF name, why or why not?
- is it still worth offering any of these plans?
Current at 26 May 2009
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Current at 21 January 2014
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