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Employee share schemes for SMEs paper

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Published on 19 May 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • outline of the new rules and the changes made
  • "qualifying" rights and shares
  • real risk of forfeiture
  • valuation of shares
  • valuation of rights.

Author profile

Dr Nicholas Gangemi CTA
Dr. Nick Gangemi, CTA, is a Director in the Tax Division in William Buck Chartered Accountants. Dr. Nick’s areas of expertise include corporate tax, international tax, indirect taxes such as payroll tax, tax litigation, high net worth individuals, trust law, and mergers and acquisitions. Prior to joining William Buck, Dr. Nick has worked in law and accounting firms, and was for several years a member of the NSW Bar. - Current at 22 July 2022
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This was presented at 4th Annual Tax Forum .

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Individual sessions

The Part IVA deluge

Author(s):  Graeme S COOPER

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Consolidations and SMEs: Headline issues and practical solutions

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Superannuation compliance, focusing on SMSFs

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Self managed super: Strategies & investment structures for purchasing business real property

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Employee share schemes for SMEs

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Tax debt - Managing, negotiating, disputing

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GST: Key legislative changes and important GST rulings in 2011

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Foreign Account Tax Compliance Act (FATCA)

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An update on earnouts

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Superannuation

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The other Part IVA - Departure prohibition orders

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R&D - Tax offset

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Matters affecting taxpayer confidentiality - Taxipedia leaks

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Source rules - An update

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Author(s):  Alison STEVENSON,  Lachlan Armstrong-Sue

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Anti-deferral regime reform

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Risky times corporate compliance

Author(s):  David DRUMMOND

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Author(s):  Jonathan Rintoul,  Sam Haggan

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Small business CGT concessions: Traps in practice

Author(s):  Steven ROSENSTRAUSS

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Part IVA - How the ATO see it

Author(s):  Des MALONEY

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Author(s):  Andrew FRANKLAND

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Author(s):  Greg TRAVERS

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Some issues post Bamford

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