Published on 08 Nov 12
by NATIONAL DIVISION, THE TAX INSTITUTE
Key employees are vital to the continuing growth of the business. They will be retained and innovate if rewarded appropriately. This paper is about the important issue of employee remuneration and its tax consequences for both employer and employee.
The issues which will be considered include:
- providing equity in the business while retaining family control
- the interaction between Div 83A and executive share and option plans
- alternative remuneration strategies, e.g. phantom share schemes
- sign-on incentives and other bonus arrangements
- funding of employee incentives
- thinking ahead – impact on the structure and exit/succession planning.
Meagan is a Principal of Sladen Legal and practises in the areas of mergers and acquisitions, business and commercial advice, business and investment structuring, trusts and succession planning. Meagan has a significant depth of understanding and experience on all legal matters relating to business transactions, commercial contracts and structuring. Meagan is one of the contributing authors of The Tax Institute's Trust Structures Guide and has written articles for The Tax Institute's journal Taxation in Australia.
- Current at
15 September 2016
Rob is an accredited specialist in both tax law and business law and is a member of the NTLG Superannuation Technical Sub-group. Rob’s principal areas of practice are business structuring, taxation advice, superannuation advice, business succession, family succession, trusts and business and commercial transaction advice.