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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 at KPMG working in the International Executive Services Group of the Tax Division. In her current and previous roles, Belinda has had significant experience in both client facing roles as well as practice support roles and has worked in both accounting and law firms. In her previous role as a practice manager in a top tier law firm, Belinda gained extensive experience in the hands-on running of a practice. In her client facing roles in Big 4 accounting firms, Belinda faced the demands of running a successful practice, whilst balancing the demands of her clients as well as the demands of juggling family life. Current at 12 August 2014 Click here to expand/collapse more articles by Belinda MARSCHKE.
 

This was presented at Employee Share Schemes.

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