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
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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