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Back to basics: Overview of the regime presentation

Published on 25 Nov 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation is an introduction to employee share schemes and provides an overview of the taxation of employee share schemes, including:

  • why we have Division 13A and how we have got to where we are
  • what is an employee share scheme and why provide them?
  • what is assessed and when, dealing with qualifying and non-qualifying shares.

Author profile:

Author Photo - Scott Treatt CTA
Scott Treatt CTA
Scott CTA, 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 01 February 2016 Click here to expand/collapse more articles by Scott TREATT.
 

This was presented at Employee Share Plans and Share Option Plans in Times of Economic Uncertainty.

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