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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 Melbourne Tax Partner at Allens Arthur Robinson with more than 20 years of experience. Her expertise is in the areas of corporate, international and employment taxation. Sarah is both a Lawyer and a Chartered Accountant and is a member of the advisory panel to the Board of Taxation.
Current at 17 December 2007
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Taxation of employee share schemes – The current state of play

Author(s):  Sarah BERNHARDT

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