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  Miscellaneous 2010

Employee share & option arrangements - Where are we now paper?

Source: New South Wales

Published Date: 9 Feb 2010

 

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A new regime (Division 83A) has been introduced to tax the acquisition of shares and options under employee share arrangements.
This paper covers:
  • the default position - taxed at time of acquisition
  • $1,000 reduction available under broad based schemes
  • deferral of taxing point where there is a "real risk of loss"
  • revised timing of deductions for employers
  • new reporting obligations directly impacting on employers
  • likely audit activity around employee share plans (directly impacting on employees)
  • what is happening with valuation rules?
Note: This paper was also delivered at the event Taxation of Employee Share Ownership
Schemes - The New Rules held in Adelaide on 16 March 2010.
Author(s)

Individual Session

Employee share & option arrangements - Where are we now?

Author(s): David J Williams CTA-Life
Materials from this session:

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