Published on 23 Aug 18
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- which set of ESS tax rules apply?
- modified Division 83A
- example: tax deferred option – no start-up concessions
- shares and options that qualify for the start-up concession.
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