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The Tax Institute Submission | TD 2019/D8 - What is an employee share trust?

Published on 28 Oct 19 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the Draft Taxation Determination - Income Tax: what is an ‘employee share trust’? (Draft TD). Our submission below addresses our main concerns in relation to the Draft TD. In particular, we consider that, should the ATO not change the view held in the Draft TD, then a legislative change will be necessary.

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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. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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