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The new employee share scheme rules - How do they work paper?

Published on 14 Apr 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • plans where Division 83A does not apply
  • immediate inclusion of amount in income (Subdivision 83A-B)
  • deferred inclusion of amount in income (Subdivision 83A-C)
  • ESS deferred taxing point (83A-C)
  • calculation of taxable amount
  • commom examples of ESS plans
  • capital gains tax
  • transitional rules
  • reporting and withholding rule.

Author profile

Sarah Bernhardt CTA
Sarah is a tax lawyer and accountant with more than 30 years' experience as a tax practitioner. She was a Partner for more than 19 years in the tax group at Allens and is now a sole practitioner with expertise in corporate, international and employment taxation (including employee share schemes and executive remuneration). Sarah is a member of the Law Council's Tax Committee and is also a former member of the advisory panel to the Board of Taxation. Academic Qualifications: • Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB) Professional Designations: • Chartered Tax Advisor (CTA) • Chartered Accountant (CA) - Current at 25 August 2020
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The new employee share scheme rules - How do they work?

Author(s):  Sarah BERNHARDT

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