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Employee Share Schemes - Current trends and issues paper


This paper examines:

  • the new rules in practice and associated “teething” issues of the 2009 changes
  • what is now required for a “real risk of forfeiture”?
  • what about “good leavers” and associated issues?
  • the indeterminate right rule – friend or foe?
  • plans outside Division 83A – some issues and challenges
  • common ESS plans – some issues and challenges
  • challenges for not listed entities
  • what is happening with options and share purchase plans?
  • interaction with international share and option plans
  • reporting and withholding rule and other ATO compliance requirements in practice
  • reform agendas.

Author profile:

Andrew Clements FTI
Andrew is a Partner at King & Wood Mallesons where he specialises in the tax treatment of the funds management industry and corporate mergers and acquisitions. Andrew has been heavily involved in the consultation process leading up to the release of the managed investment trust legislation. This has included dealings through the confidential industry consultation process with Treasury and the ATO. This process has also involved driving the discussions with Treasury in seeking specific ASIC relief for amendments to constitutions to accommodate the new regime. Current at 14 July 2016 Click here to expand/collapse more articles by Andrew CLEMENTS.

This was presented at Vic 1st Annual Tax Forum.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Sustainability of our tax system and the case for major reform

Author(s):  Roger BEALE

Materials from this session:

The trust bastion

Author(s):  Graeme HALPERIN

Materials from this session:

Reportable tax positions and active compliance developments

Author(s):  Judy MORRIS

Materials from this session:

Alternative dispute resolution

Author(s):  Terry MURPHY,  Judy SULLIVAN

Materials from this session:

When the tax man comes knocking

Author(s):  Ross BURNS

Materials from this session:

Division 7A - How to fix up a mess

Author(s):  Michael PARKER

Materials from this session:

Evidence: Defending you position

Author(s):  Daniel McINERNEY

Materials from this session:

M&A tax update

Author(s):  Paul ABBEY

Materials from this session:

Transfer pricing - The new landscape

Author(s):  Cameron Smith

Materials from this session:

Part IVA - The new framework

Author(s):  Sue WILLIAMSON

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