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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
Scott Treatt FTIA is a Director of Taxation in the Sydney office of Grant Thornton. He has been practicing as a tax specialist for over 10 years with clients predominantly in the SME market space. Scott provides taxation advice to both corporates and high net worth individuals, including advice as it relates to employee share schemes. Scott has also authored papers and articles on employee share schemes. He is also heavily involved with the Taxation Institute of Australia, being a member of a number of committees and also a lecturer and, until recently, the course convenor, for the Applied Tax Module of the Structured Education Program.
Current at 12 March 2009
Click here to expand/collapse more articles by Scott TREATT.
 

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

Materials from this session:


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