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Division 13A: An overview of the regime paper

Published on 21 May 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is caught?
  • deferral of taxing point and crystallisation of taxing point (cessation time)
  • restrictions on changing taxing point
  • discount taxed and employee taxed
  • CGT modifications
  • recent issues with the ATO.

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.
 
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