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Back to basics: Overview of the regime paper
Published on 25 Nov 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper is an introduction to employee share schemes and provides an overview of the taxation of employee share schemes, including:
- why we have Division 13A and how we have got to where we are
- what is an employee share scheme and why provide them?
- what is assessed and when, dealing with qualifying and non-qualifying shares.
Author profile
Scott Treatt CTA

This was presented at Employee Share Plans and Share Option Plans in Times of Economic Uncertainty .
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Back to basics: Overview of the regime
Author(s): Scott TREATTMaterials from this session:
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International issues: Dealing with multinationals
Author(s): Scott TREATTMaterials from this session:
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What share and option plans are you likely to encounter in practice?
Author(s): Brian MURPHYMaterials from this session:
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Tax issues related to employers
Author(s): Andrew HUTTMaterials from this session:
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To share or not to share–Is that the question?
Author(s): Sarah INGLISMaterials from this session:
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Employee share plans and share option plans in times of economic uncertainty
Author(s): Sarah INGLIS, Andrew HUTTMaterials from this session:
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Payroll tax provisions relating to employee share schemes
Author(s): Jane CRISPMaterials from this session:
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