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  International tax & business Income tax 2013

Employee share plans

Source: New South Wales

Published Date: 16 May 2013

 

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Division 83A has applied since 1 July 2009. This paper covers:

  • plans that have been implemented since then and their features and consequences
  • the fall and rise of options since 1 July 2009
  • the trend towards full value/restricted shares and performance rights
  • reporting to the ATO
  • the difficulties with “real risk of forfeiture” and “genuine disposal” restrictions
  • Australia versus the Asia-Pacific on equity treatment (income tax events, reporting, withholding and corporate tax deductions).
Author(s)

Individual Session

Employee share plans

Author(s): Rob Basker ATI
Materials from this session:

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Details

  • Published By: Rob Basker ATI
  • Published On:16 May 2013
  • Took place at:Hilton, Sydney

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International tax & business Income tax 2013

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