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Employee Share Schemes for SMEs paper

Published on 23 Aug 18 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • general framework for taxation of ESS interests
  • startup tax confessions
  • recent developments to ESS
  • examples of other ESS arrangements.

 

 

Author profiles

Shaun Cartoon FTI
Shaun advises on a broad range of taxation issues in corporate, international and employment taxation, with a focus on M&A, capital management, employee share plans and superannuation. He also has experience in tax audits and disputes and has been involved in the carriage of tax cases through the Australian courts. Shaun is a member of Allens' Accelerate, an initiative aimed at providing cost efficient tax and legal services to high growth startup companies in Australia. - Current at 24 April 2017
Click here to expand/collapse more articles by Shaun CARTOON.
Ria Neilson
- Current at

 

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