Miscellaneous 2007

Employee share and option plans

Source: National

Published Date: 16 Mar 2007

 

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This paper reviews recent tax issues about providing employee incentives including:

  • the amendments to Division 13A
  • the decision in Isaacs v FCT and the importance of carefully considering the elections available
  • considering the recent cases dealing with employee benefit trusts. When do they work?
  • considering the taxation implications of participating in an employee share or option plan while either a non-resident or working overseas.

Individual Session

Employee share and option plans

Author(s): Vanessa Priest FTI
Materials from this session:

Details

  • Published By: Vanessa Priest FTI
  • Published On:16 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

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