Published on 27 Sep 01
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses current and future share plans in Australia, and focuses on: types of share plans, review of proposals in the recent Parliamentary enquiry, M&A issues, CGT issues for shares held on trust, tax deductions for the employer, FBT implications of loss protection.
Jonathan joined the Tax Division of KPMG in October 1992 and became a partner in January 2001. He has broad experience of corporate taxation issues facing clients in a range of different industries.
Particular areas of expertise include employee share plan structuring, tax loss issues and managed investment scheme structures. Jonathan has a Bachelor of Commerce degree from Murdoch University and a Master of Finance Degree from Cambridge University.
Current at 19 September 2003 Current at 19 November 2004