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Tax treatment of employeee options: what are the issues?


This seminar paper discusses the tax treatment of employee options, including: an overview of two tax methods; to elect or not elect for up-front tax; special issues for unlisted companies; tax deductions for the employer.

Author profile

Mathew Chamberlain CTA
Mathew is a partner at EY and leads their Perth International Tax group. A legal practitioner admitted in WA and NSW, he has more than 27 years’ experience in international tax, focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa. Mathew specialises in international tax reform, foreign investment into Australia and outbound investment from Australia. A long-time member of The Tax Institute, Mathew has presented at numerous national and state conventions on international tax issues and has also lectured on tax law at the University of Western Australia and Curtin University. Mathew has led and participated in a number of government and ATO initiatives, working groups etc. on international tax law and policy issues affecting Australian inbound and outbound investment, including through the development of professional body and EY submissions on tax residency. - Current at 30 November 2020
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This was presented at Employee shares and options: where are we at? .

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Measurement of equity compensation

Author(s):  Ellen STODDART

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