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  Miscellaneous 2005

Employee share and option plans

Source: New South Wales

Published Date: 10 Nov 2005

 

This presentation provides a practical examination of the taxation treatment of Employee Share Schemes, including:

  • the distinction between qualifying and non-qualifying shares and rights
  • valuation issues
  • taxation implications on acquisition, exercise, and disposal of rights and shares
  • choices available in determining preferred taxation treatment, and the implications where optimal choices have not been made
  • availability and effect of exemptions
  • recent changes to provide relief where restructuring occurs
  • payroll tax implications.

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Details

  • Published By: Helen Wicker CTA
  • Published On:10 Nov 2005
  • Event Name:Employee Share and Option Plans
  • Session Name:Employee share and option plans
  • Read Time:3+ minutes
  • Took place at:The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta

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