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Taxation of employee share schemes – The current state of play 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 15 Jul 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • time line for ESS changes
  • the role and relevance of tax to share based rewards
  • pre-Budget position - excessive concessionality?
  • precursors to the Policy Statement
  • Senate inquiry into the operation of ESS
  • final Policy Statement
  • a detailed look at the Policy Statement
  • transitional issues
  • $1,000 tax exempt share plan
  • share purchase plan with employer match
  • salary sacrifice share purchase plan
  • restricted share plan
  • traditional options
  • performance rights plan.

Author profile

Sarah Bernhardt
Sarah is a tax lawyer and accountant with more than 30 years' experience as a tax practitioner. She was a Partner for more than 19 years in the tax group at Allens and is now a sole practitioner with expertise in corporate, international and employment taxation (including employee share schemes and executive remuneration). Sarah is a member of the Law Council's Tax Committee and is also a former member of the advisory panel to the Board of Taxation. Academic Qualifications: • Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB) Professional Designations: • Chartered Tax Advisor (CTA) • Chartered Accountant (CA) - Current at 25 August 2020
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Taxation of employee share schemes – The current state of play

Author(s):  Sarah BERNHARDT

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