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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
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
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
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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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