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Employee share plans paper

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).

Author profile:

Rob BASKER
Current at 26 May 2009 Click here to expand/collapse more articles by Rob BASKER.
 

This was presented at NSW 6th Annual Tax Forum .

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