Published on 16 Mar 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- key changes
- the default position or ‘base case'
- reduction of the ‘base case' ($1,000 limit)
- salary sacrifice $5,000 limit
- real risk of forfeiture
- genuine disposal restrictions
- transitional rules
- other changes
- reporting requirements
- planning opportunities.
Craig is an Executive Director with Ernst & Young and has over 14 years of tax and business
consulting experience. Craig specialises in the areas of remuneration and tax effective planning for international
assignments, employment taxes and employee share and option plans. Craig has advised listed and unlisted
clients on their remuneration structuring, including share plans and option plans.
- Current at
04 August 2014