Published on 25 Nov 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The international aspects of employee share schemes have always been an issue, but with increased global mobility and changes to the employee share scheme provisions, where do we stand now? This paper provides an explanation of the operation of the employee share scheme provisions to inbound and outbound employees whilst providing practical examples, including:
on what will an outbound employee be assessed?
on what will an inbound employee be assessed?
the interaction with CGT
the interaction with double tax treaties.
Scott Treatt is the Head of Taxation in the Sydney office of Pitcher Partners. He has been practicing as a tax specialist since 1997 with clients predominantly in the SME market space. Scott provides services from advising on appropriate structures, dealing with private rulings and ATO tax audit matters, addressing taxation issues within the firm’s major transaction projects, its listed and foreign clients through to assisting the Private Clients Team with taxation issues on succession matters.
- Current at
18 April 2017
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.