Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Division 83A has applied since 1 July 2009. This paper covers:
- plans that have been implemented since then and their features and consequences
- the fall and rise of options since 1 July 2009
- the trend towards full value/restricted shares and performance rights
- reporting to the ATO
- the difficulties with “real risk of forfeiture” and “genuine disposal” restrictions
- Australia versus the Asia-Pacific on equity treatment (income tax events, reporting, withholding and corporate tax deductions).
Rob is a Partner in the Global Employer Services team of Deloitte's Sydney office. He specialises in cross-border tax consulting and equity across a wide spectrum of client types and industries. He has more than 19 years of tax experience Australia, the UK and the US. Rob's experience includes advising clients on employee share and option schemes, and he is currently Deloitte's National Leader for Equity Practice.
- Current at
23 October 2012