Published on 10 Oct 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
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.
Andrew Clements is a partner in the tax group in the Melbourne office of King & Wood Mallesons. He is a specialist in the area of employee and executive remuneration, with over 30 years' experience. He has extensive experience in both the listed and unlisted environment, having acted for many of Australia's leading public companies in establishing and advising in relation to the tax and corporate issues associated with employee and executive remuneration. That experience also extends to dealing with the complex corporate tax issues associated with providing employee equity in the unlisted environment in Australia.
He has worked with many leading Australian and foreign corporations in relation to offering employee benefits throughout Asia. Andrew has particular experience in dealing with the tax and corporate aspects associated with the restructuring of global
equity compensation plans resulting from major corporate transactions.
- Current at
16 January 2017