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Employee share and option plans presentation

Published on 10 Nov 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation provides a practical examination of the taxation treatment of Employee Share Schemes, including:

  • the distinction between qualifying and non-qualifying shares and rights
  • valuation issues
  • taxation implications on acquisition, exercise, and disposal of rights and shares
  • choices available in determining preferred taxation treatment, and the implications where optimal choices have not been made
  • availability and effect of exemptions
  • recent changes to provide relief where restructuring occurs
  • payroll tax implications.

Author profile:

Helen Wicker CTA
Helen is a Taxation Principal with WHK Horwath Sydney and advises public and private groups, as well as accounting and legal practitioners, on a broad range of taxation issues. Helen is particularly interested in the complex issues arising out of the tax consolidation regime, and advises many corporate groups in a diverse range of industries on the implications of the regime in their particular circumstances. Current at 18 May 2010 Click here to expand/collapse more articles by Helen WICKER.
 
Individual sessions

Employee Share and Option Plans

Author(s):  Helen WICKER

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