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Published on 01 Mar 15 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Australia’s rules for taxing benefits under employee share schemes in Div 83A of the Income Tax Assessment Act 1997 have been subject to much criticism, particularly by start-up companies and the venture capital industry. The Government under its new Industry Innovation and Competitiveness Agenda proposes to reform the rules for taxing such benefits from 1 July 2015.

This article examines how the current rules in Div 83A operate and analyses how the Government’s proposed reforms are intended to change the way in which benefits under ESSs will be taxed. The article compares the policy rationale that underpins both the current and proposed regimes and focuses on how the current and proposed rules affect start-up companies.

Author profile

Dr Stephen Barkoczy
Stephen is a Professor, Faculty of Law, Monash University. - Current at 25 March 2015
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