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Taxation of employee share schemes – The current state of play presentation

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.

Author profile:

Sarah BERNHARDT
Sarah is a Melbourne Tax Partner at Allens Arthur Robinson with more than 20 years of experience. Her expertise is in the areas of corporate, international and employment taxation. Sarah is both a Lawyer and a Chartered Accountant and is a member of the advisory panel to the Board of Taxation.
Current at 17 December 2007 Current at 17 December 2007 Click here to expand/collapse more articles by Sarah BERNHARDT.
 

 

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