Published on 25 Nov 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- objectives of equity-based compensation
- equity-based compensation structures
- accounting considerations
- tax considerations for Australian issuers
- tax considerations for Australian subsidiaries of foreign issuers
- superannuation contributions.
Current at 25 March 2015
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Sarah Inglis is a Senior Manager in KPMG's Department of Professional Practice and a member of KPMG's international
topic team on share-based payments. She has more than 5 years of experience in dealing with accounting for share-based
payments across multiple industries under AIFRS. Over the last 5 years, Sarah has reviewed the remuneration report
disclosures of share-based and other remuneration arrangements of companies ranging from ASX 100 to small listed
Current at 25 November 2008 Current at 11 May 2009
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