Published on 25 Aug 21
by THE TAX INSTITUTE
The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Exposure Draft Legislation and Explanatory Materials in relation to the announced changes to certain arrangements for employee share schemes (ESS).
Our submission is limited to comments on:
- Treasury Laws Amendment (Measures for a later sitting) Bill 2021: Employee Share schemes – Removing cessation of employment as a taxing point (Exposure Draft Legislation); and
- Treasury Laws Amendment (Measures for a later sitting) Bill 2021: Employee Share schemes – Removing cessation of employment as a taxing point exposure draft explanatory materials (Exposure Draft Explanatory Materials).
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding.
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