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Taxation of employee share and option plans – Issues for employees presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 Mar 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • taxation under Division 13A
    • upfront election
    • tax deferral
  • capital gains provisions
  • $1000 exemption
  • associates 
  • examples
  • other issues.

Author profile

Noeleen Robertson
Noeleen Robertson is a Senior Manager at KPMG in the International Executive Services Division. She has over 11 years experience in FBT and employment taxes, providing assistance to small and multinational clients on the management of the tax issues of a global workforce. She has experience in a variety of expatriate and employment tax-related issues, including employee share plans, remuneration benefits, salary packaging and tax equalisation. Noeleen also has experience in advising large corporations in relation to the implementation of shadow payroll systems and regularly presents for professional bodies on a range of employment tax topics. - Current at 15 October 2012
Click here to expand/collapse more articles by Noeleen ROBERTSON.

 

This was presented at Executive Remuneration - In Times of Economic Uncertainty .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Executive remuneration in times of economic uncertainty - Case studies and solutions

Author(s):  Julie DONNELLAN,  Noeleen ROBERTSON

Materials from this session:

Employee share plans and share option plans in times of economic uncertainty - Tax issues related to employees

Author(s):  Noeleen ROBERTSON

Materials from this session:

Employee share plans and share option plans in times of economic uncertainty - Tax issues related to employers

Author(s):  Julie DONNELLAN

Materials from this session:

Further details about this event:

 

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