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ESAS paper

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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.

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