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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 CTA
Photo of author, Scott TREATT Scott Treatt is the General Manager of Tax Policy and Advocacy at The Tax Institute. He is a Chartered Tax Advisor and has been practicing as a tax specialist since 1997, gaining his experience in large 2nd tier and Big 4 accounting firms as well as Government. Through the years he has been engaged on direct and indirect tax issues pertaining to individuals, start-ups, small businesses, private groups and multinationals, addressing issues including, but certainly not limited to, asset, business and entity transactions and disposals, insolvencies, structuring, succession and disputes (within family groups as well as with the ATO). Scott has a passion for our tax system and tax education, continuously seeking to find opportunities to improve the efficiency and effectiveness of both. He is a regular presenter at industry events and had been a lecturer for some 12 years in The Tax Institute’s structured education programs. - Current at 19 November 2020
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Individual sessions


Addressing business succession with employees outside of the family using share and option plans

Author(s):  Peter BOBBIN

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