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Employee share & option arrangements - Where are we now paper?

Published on 09 Feb 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

A new regime (Division 83A) has been introduced to tax the acquisition of shares and options under employee share arrangements.
This paper covers:

  • the default position - taxed at time of acquisition
  • $1,000 reduction available under broad based schemes
  • deferral of taxing point where there is a "real risk of loss"
  • revised timing of deductions for employers
  • new reporting obligations directly impacting on employers
  • likely audit activity around employee share plans (directly impacting on employees)
  • what is happening with valuation rules?
Note: This paper was also delivered at the event Taxation of Employee Share Ownership
Schemes - The New Rules held in Adelaide on 16 March 2010.

Author profile:

David J WILLIAMS
David Williams FTIA is a Strategic Adviser in relation to taxation matters. He has been involved in taxation matters for over 30 years, the last six as a sole practitioner, and has been tracking the evolution of the AMLCTF legislation and its likely impact on service providers for the last three years. David is the author of Investigations by Administrative Agencies.
Current at April 2009 Current at 08 April 2009 Click here to expand/collapse more articles by David J WILLIAMS.
 

 

This was presented at Current Corporate Tax Issues .

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The international tax interface

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