Published on 15 Oct 09
by THE TAX INSTITUTE
Following the Board of Taxation's (Board) request for submissions regarding the taxation of employee share schemes, the Taxation Institute of Australia (Taxation Institute) welcomes the opportunity to provide comments for the Board's consideration. The comments focus on:
- how best to determine the market value of employee share scheme securities; and
- whether shares and rights under an employee share scheme that are provided by start-up, research and development and speculative-type companies should be subject to separate tax deferral arrangements outside of those proposed by the Policy Statement.
TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004
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