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Employee share schemes paper

Published on 18 Mar 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

In the current labour market, employers are looking for ways to attract and retain employees through remuneration strategies and in particular long term incentive schemes. Long term incentives such as employee share and option schemes have become a common way of retaining key talent in the organisation as well providing a means by which these key employees can also become equity stakeholders.

The taxation of employee share and option schemes can be relatively complex and this paper seeks to provide a summary of the key principles of Division 13A of the 1936 Act as well as its interaction with the capital gains tax (CGT) legislation. The paper also details some recent developments in this area as well as planning opportunities.

Author profile:

Belinda MARSCHKE
Belinda is a Director in the International Assignment Solutions group of the Brisbane practice of PricewaterhouseCoopers. She currently leads the Brisbane team which specialises in advising on the expatriate tax and human resource issues for multinational organisations and their employees. In particular, her core area of expertise is advising such organisations on tax effective remuneration structuring and expatriate policies. She also has significant experience in advising high wealth individuals and corporate groups on individual and employment tax matters such as employee share and option plans, fringe benefits tax, salary packaging, superannuation and retirement planning.
Current at 17 May 2008 Current at 05 August 2008 Click here to expand/collapse more articles by Belinda MARSCHKE.
 

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