ESAS paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 17 May 12

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

This paper covers:

  • taxation of employee share schemes
  • reporting and withholding
  • capital gains tax.

Author profiles:

Christopher Galway ATI
specialises in employee equity plans and executive remuneration. He leads Ernst & Young's equity plan practice in Australia, advising companies on the design and implementation of executive and employee share schemes, including global equity plans and related tax implications. Chris has worked extensively with major Australian-listed groups, private equity firms and unlisted companies on executive and board remuneration and equity plan-related assignments, including IPOs and transactions.
Current at 08 May 2012

 
Paul Ellis CTA
Paul Ellis, FTIA, is a Partner specialising in the field of employment-related taxation and is the Leader of the Ernst & Young Employment Taxes group in Sydney. He has extensive experience in advising Australian and foreign employers on a wide range of domestic and international remuneration related matters. Paul has frequently been consulted by Treasury and the ATO on tax matters related to share plans and was a member of the ATO ESS Working Party charged with implementation of the new Div 83A tax rules.
Current at 17 February 2012
Click here to expand/collapse more articles by Paul ELLIS.

 

This was presented at NSW 5th Annual Tax Forum.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Carbon Tax – What you need to know

Author(s):  Chris LEACH

Materials from this session:


Role of the Commonwealth Ombudsman in investigating complaints about tax administration

Author(s):  Simon Passlow

Materials from this session:


Land holder duties

Author(s):  Andrew RIDER

Materials from this session:


"There in spirit" powers of attorney in the SME context

Author(s):  Therese CATANZARITI

Materials from this session:


Earnouts

Author(s):  Tim SHERMAN,  Lucas Tyszkiewicz

Materials from this session:


GST and refunds

Author(s):  Wai Choong Chan

Materials from this session:


Contracting with individuals: The importance of getting it right and the risks of getting it wrong!

Author(s):  Rob POWER

Materials from this session:


NFP sector reform: The impact on sector participants and tax advisers

Author(s):  Claire JONES,  John KING

Materials from this session:


The promoter penalty regime – How the ATO is applying it in practice

Author(s):  Bruce COLLINS

Materials from this session:


Trusts

Author(s):  Andrew NOOLAN,  Ken SCHURGOTT

Materials from this session:


Part IVA - A practitioner’s perspective

Author(s):  Judy SULLIVAN

Materials from this session:


Superannuation - Gearing

Author(s):  Denis BARLIN

Materials from this session:


Superannuation - Gearing

Author(s):  Graeme COLLEY

Materials from this session:


Tax consolidation: Rights to future income and residual tax cost-setting rules - The prequel, the main feature, and the sequel…

Author(s):  Tony REGAN,  Daniel SYDES

Materials from this session:


Current tax issues impacting financial reporting

Author(s):  David Kavanagh,  Michelle MORI,  Wendy Rowls

Materials from this session:


Optimising capital management

Author(s):  Ernest Chang,  James Nickless

Materials from this session:


ESAS

Author(s):  Paul ELLIS,  Chris Galway

Materials from this session:


Employers’ obligations to make superannuation contributions - Are you complying?

Author(s):  Simun Soljo

Materials from this session:


Property transactions CGT, income tax and GST considerations

Author(s):  Jo-anne HOTSTON

Materials from this session:


Managing risk in the SME market

Author(s):  Michael CRANSTON

Materials from this session:


Practical guidance on the tax issues arising for contractors and the businesses that engage them

Author(s):  Greg TRAVERS

Materials from this session:


Practice statement PSLA 2011/29 - Exercise of the Commissioner’s discretion under Section 109RB

Author(s):  Mathew UMINA

Materials from this session:


Division 7A & unpaid present entitlements - Where are we now?

Author(s):  Kelvin FITZALAN

Materials from this session:


Superannuation pensions

Author(s):  Jennie LYNN

Materials from this session:


The world of superannuation contributions

Author(s):  Mike Mitchell

Materials from this session:


Latest developments in valuation practices

Author(s):  Wayne LONERGAN

Materials from this session:


The small business CGT concessions: How they interact with trusts

Author(s):  Vanessa PRIEST

Materials from this session:


Fixed trusts vs non-fixed trusts - Why is the distinction important?

Author(s):  Lisa ODDO

Materials from this session:


TOFA - Three years in

Author(s):  Julian CHENG

Materials from this session:


State revenue

Author(s):  David KL RAPHAEL

Materials from this session:


Further details about this event:

 

Copyright Statement