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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
Helen is a taxation specialist with WHK Greenwoods, and advises on taxation matters arising out of benefits provided under employee share schemes. Her other areas of specialisation include the tax consolidation regime, capital gains tax, and corporate acquisitions and restructures.
Current at 12 October 2005 Current at 14 July 2010 Click here to expand/collapse more articles by Helen WICKER.
 

 

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Employee Share and Option Plans

Author(s):  Helen WICKER

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