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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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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