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  Miscellaneous 2009

Taxation of employee share schemes - The current state of play

Source: Victoria

Published Date: 15 Jul 2009

 

This presentation covers:

  • time line for ESS changes
  • the role and relevance of tax to share based rewards
  • pre-Budget position - excessive concessionality?
  • precursors to the Policy Statement
  • Senate inquiry into the operation of ESS
  • final Policy Statement
  • a detailed look at the Policy Statement
  • transitional issues
  • $1,000 tax exempt share plan
  • share purchase plan with employer match
  • salary sacrifice share purchase plan
  • restricted share plan
  • traditional options
  • performance rights plan.

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Author(s)

Individual Session

Taxation of employee share schemes - The current state of play

Author(s): Sarah Bernhardt
Materials from this session:

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Details

  • Published By: Sarah Bernhardt
  • Published On:15 Jul 2009
  • Took place at:RACV Club, Melbourne

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