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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 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 Click here to expand/collapse more articles by Sarah BERNHARDT.
 
Individual sessions

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