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Employee share and option plans paper
Published on 16 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper reviews recent tax issues about providing employee incentives including:
- the amendments to Division 13A
- the decision in Isaacs v FCT and the importance of carefully considering the elections available
- considering the recent cases dealing with employee benefit trusts. When do they work?
- considering the taxation implications of participating in an employee share or option plan while either a non-resident or working overseas.
Author profile
Vanessa Priest FTI
Vanessa Priest, FTI, of SW Accountants & Advisers has more than 25 years’ experience as a tax specialist and has a particular interest in the tax and succession issues faced by privately owned enterprises and family groups. She has extensive knowledge in areas such as tax structuring, cross border issues, asset acquisitions and divestments, and tax issues arising for trusts. She has written and presented many papers for key professional associations, such as The Tax Institute, the Institute of Chartered Accountants in Australia, the Television Education Network, and Company Secretaries of Australia. Vanessa was a partner at Deloitte Private and prior to that was a partner at BDO and Crowe Horwath. Vanessa is a Chartered Accountant and has degrees in Teaching, Commerce (majoring in Accounting and Economics) and a Masters in Tax Law. She is a Fellow of the Taxation Institute of Australia, a member of Tax Discussion Group No. 14 and the Challis Group. She is currently a member of the State Council for The Tax Institute.
- Current at
07 June 2024
This was presented at 22nd National Convention: Tackling Tax .
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