The demand to retain highly skilled executives, the pressure on large corporates to continually increase their earnings and government policy to encourage employee share ownership are all contributing factors to the variety of executive and employee remuneration plans which exist in the market place today.
This session provided an overview of key issues that all corporate tax professionals should be aware of in relation to the taxation treatment of employee shares and options including:
- key drivers of employee shares and options, including AIFRS treatment
- key tax issues impacting employee share and option plans
- obtaining ATO rulings
- Treasury consultation.