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Back to basics: Overview of the regime paper

Published on 25 Nov 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper is an introduction to employee share schemes and provides an overview of the taxation of employee share schemes, including:

  • why we have Division 13A and how we have got to where we are
  • what is an employee share scheme and why provide them?
  • what is assessed and when, dealing with qualifying and non-qualifying shares.

Author profile

Scott Treatt CTA
Photo of author, Scott TREATT Scott Treatt, CTA, CEO, The Tax Institute Scott brings a wealth of experience in tax practice, tax administration, and leadership to the role of Chief Executive Officer of The Tax Institute. Scott’s career as a Chartered Tax Advisor has spanned large and mid-tier professional firms and Government in technical and leadership roles. A dedicated member of The Tax Institute for over 20 years, Scott has contributed significantly to the knowledge of members and the betterment of Australia's taxation and superannuation system overall. Scott was previously the General Manager, Tax Policy and Advocacy, at The Tax Institute, leading its tax technical team for three years. During this time, he proactively enhanced the team’s capabilities, orchestrated a successful overhaul of the various committees and councils to improve the representation of our members, built strong relationships with key stakeholders across the industry, academia, and all levels of Government, and drove the Institute’s growing influence in policy and advocacy circles. He is a passionate advocate for holistic tax policy reform and is a visionary business leader known for his forward-thinking approach. A commitment to strategic cross-team collaboration, good governance, a strong dedication to member empowerment and development, and an unwavering pursuit of excellence in every aspect of the business characterises Scott’s leadership style. Under Scott’s guidance, The Tax Institute is poised to provide employees and members with clear guidance, adeptly turning challenges into opportunities and catalysing sustainable growth. - Current at 18 October 2023
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This was presented at Employee Share Plans and Share Option Plans in Times of Economic Uncertainty .

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Individual sessions



Tax issues related to employers

Author(s):  Andrew HUTT

Materials from this session:

To share or not to share–Is that the question?

Author(s):  Sarah INGLIS

Materials from this session:

Employee share plans and share option plans in times of economic uncertainty

Author(s):  Sarah INGLIS,  Andrew HUTT

Materials from this session:


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