Published on 15 Jul 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- time line for ESS changes
- the role and relevance of tax to share based rewards
- pre-Budget position - excessive concessionality?
- precursors to the Policy Statement
- Senate inquiry into the operation of ESS
- final Policy Statement
- a detailed look at the Policy Statement
- transitional issues
- $1,000 tax exempt share plan
- share purchase plan with employer match
- salary sacrifice share purchase plan
- restricted share plan
- traditional options
- performance rights plan.
Sarah Bernhardt CTA
Sarah has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and
a chartered accountant with over 25 years of tax experience. Current at 15 October 2014
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