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Employee equity arrangements paper
Published on 26 Feb 15 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- equity plans within Division 83A
- equity plans outside Division 83A
- shadow equity plans
- special share classes
- other SME structure issues.
Author profiles
Peter Glindemann
Peter Glindemann is a director at the ATO. His role in the Tax Counsel Network is focussed on resolving complex and strategic tax issues, public advice and guidance and litigation matters for private groups. Prior to joining the ATO, Peter worked for approximately 15 years in various Big 4 tax roles - Current at 05 September 2024Patricia Routledge
Patricia Routledge is a Director at EY with over 12 years of experience in assisting employers to proactively meet and manage their employment taxes obligations. Patricia prides herself on bringing a range of practical expertise to employers and employees alike, including extensive experience with Fringe Benefits Tax including automation of the preparation of returns, conducting data analytics reviews across payroll (both employment taxes and employee entitlements reviews), and proactive engagement and negotiating with revenue authorities. Patricia has worked with some of Australia’s largest employers across many industries as they navigate a continually changing employment taxes landscape. She understands the breadth and complexity of current employment taxes hot topics and risks, particularly as revenue authorities continue to target employment taxes and require taxpayers to be compliant and have robust controls in place. Patricia is passionate about leveraging digital technologies to provide insights and practical solutions. - Current at 07 August 2023
This was presented at SME Structures & Restructures .
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