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Employment equity arrangements paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 13 Mar 13 by NATIONAL DIVISION, THE TAX INSTITUTE

Having the right employee remuneration and engagement structure in place is crucial for an SME when competing to attract and retain talented staff. This paper explores the tax issues for various employee equity incentive arrangements relevant to privately owned businesses including:??

  • whether a “vanilla” ESOP/ESS can be effectivelyimplemented for an SME
  • loan arrangements to fund share acquisitions (FBT– Div 7A implications)
  • dividend access and other special class shares
  • phantom equity plans
  • issues arising for particular SME business structures (eg trusts).

Author profiles

Ian Burgess CTA
Ian is a Tax Partner at EY, Brisbane, who specialises in the areas of privately owned business and superannuation. He has over 25 years experience providing tax advice and compliance solutions to clients in these sectors and is the leader of the firm’s Private Client Services practice. Ian is also a regular presenter for The Tax Institute. - Current at 29 May 2019
Click here to expand/collapse more articles by Ian BURGESS.
Peter Glindemann
Peter Glindemann is a director at the ATO. His role in the Tax Counsel Network is focussed on resolving complex and strategic tax issues, public advice and guidance and litigation matters for private groups. Prior to joining the ATO, Peter worked for approximately 15 years in various Big 4 tax roles - Current at 05 September 2024
Click here to expand/collapse more articles by Peter Glindemann.

 

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