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  Division 7A Employee share schemes FBT

New employee share scheme rules: SME start-ups

Published Date: 2 Jun 2016

 

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This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. The recent government announcements and the change rules as at 1 July 2015 have prompted many to reconsider employee share schemes (ESS). It is worth remembering that traditional ESS have never really suited private businesses. This session covered the alternatives that are likely to continue to be relevant:
  • trends in ESS and applications to private companies
  • making the start-up concession work for private business - ESS with deferral and CGT discount
  • issues for businesses which do not qualify for the start-up concessions
  • alternative employee incentive arrangements.
Author(s)

Details

  • Published By: Cameron Blackwood ATI
  • Published On:2 Jun 2016
  • Session Name:New employee share scheme rules: SME start-ups
  • Watch Time:1+ hour

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Division 7A Employee share schemes FBT Income tax 2016

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