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Mid Market Focus: Division 83A: employee share schemes

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Published on 01 May 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A review of a couple of key areas of Div 83A ITAA 97, if incorrectly judged, may cause an unexpected tax liability.

Author profile

Guy Brandon
Photo of author, Guy BRANDON Guy is a partner at HLB Mann Judd WA and leads its Tax Consulting Division. He has over 25 years' commercial experience, with the last 15 years consulting in federal and state tax matters, including mergers and acquisitions and business structuring, likewise in the specific areas of capital gains tax and goods and services tax. Guy has also had commercial experience, having worked as a financial controller for various enterprises. As a result, he brings a practical aspect to his advice as well as the technical expertise through his Masters of Taxation. - Current at 29 May 2019
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