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The new employee share scheme rules - How do they work paper?

Published on 14 Apr 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • plans where Division 83A does not apply
  • immediate inclusion of amount in income (Subdivision 83A-B)
  • deferred inclusion of amount in income (Subdivision 83A-C)
  • ESS deferred taxing point (83A-C)
  • calculation of taxable amount
  • commom examples of ESS plans
  • capital gains tax
  • transitional rules
  • reporting and withholding rule.

Author profile:

Sarah Bernhardt CTA
Sarah has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and a chartered accountant with over 25 years of tax experience. Current at 15 October 2014 Click here to expand/collapse more articles by Sarah BERNHARDT.
 
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The new employee share scheme rules - How do they work?

Author(s):  Sarah BERNHARDT

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