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Back to basics: Overview of the regime paper


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
Photo of author, Scott TREATT Study Period 2 2017 CTA2B Advanced presenter - webinar 2 CTA2B Advanced Lecturer - all lectures Study Period 1 2017 CTA2B Advanced presenter - webinar 2 Scott CTA, is the Head of Taxation in the Sydney office of Pitcher Partners. He has been practicing as a tax specialist since 1997 with clients predominantly in the SME market space. Scott provides services from advising on appropriate structures, dealing with private rulings and ATO tax audit matters, addressing taxation issues within the firm’s major transaction projects, its listed and foreign clients through to assisting the Private Clients Team with taxation issues on succession matters. - Current at 03 August 2017
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This was presented at Employee Share Plans and Share Option Plans in Times of Economic Uncertainty .

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Individual sessions

Tax issues related to employers

Author(s):  Andrew HUTT

Materials from this session:

To share or not to share–Is that the question?

Author(s):  Sarah INGLIS

Materials from this session:

Employee share plans and share option plans in times of economic uncertainty

Author(s):  Sarah INGLIS,  Andrew HUTT

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