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Employee share schemes in an emerging economy paper

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Published on 18 Aug 16 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • common conditions for concessions in Div 83A
  • upfront taxation - options
  • tax deferral pathways
  • options with sale restrictions
  • real risk of forfeiture plan.

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner with WMS Chartered Accountants based on the Gold Coast. He specialises in all SME tax matters with a particular interest in the CGT small business concessions, tax effective restructures and Division 7A. Since 2011. He is passionate about tax education and assistance for regional accountants. He is also a regular speaker for other professional bodies including the Tax Institute. - Current at 01 June 2026
Click here to expand/collapse more articles by Stephen HOLMES.

 

This was presented at 2016 Queensland Tax Forum .

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