shopping_cart

Your shopping cart is empty

  • Home
  • Back to basics: Overview of the regime paper

Back to basics: Overview of the regime paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
Photo of author, Scott TREATT 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 16 June 2017
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 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Back to basics: Overview of the regime

Author(s):  Scott TREATT

Materials from this session:

International issues: Dealing with multinationals

Author(s):  Scott TREATT

Materials from this session:

What share and option plans are you likely to encounter in practice?

Author(s):  Brian MURPHY

Materials from this session:

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:

Payroll tax provisions relating to employee share schemes

Author(s):  Jane CRISP

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse

 

 

About us

Contact us

State Office Contacts

Connect

About Us | Contact Us | Help | Privacy, Copyright and Disclaimer | Conditions of Use | Sitemap | Social Media

© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.