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Taxation of employee share ownership schemes – The new rules presentation

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)
  • deferral:
    • salary sacrifice $5,000 limit
    • real risk of forfeiture
    • genuine disposal restrictions
  • transitional rules
  • other changes
  • reporting requirements
  • planning opportunities.

Author profile:

Craig Whiteman CTA
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 27 January 2010
 
Individual sessions

Taxation of employee share ownership schemes – The new rules

Author(s):  Craig Whiteman

Materials from this session:

Further details about this event:

 

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