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.
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