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  Employee share schemes Corporate tax 2013

Employee Share Schemes - Current trends and issues

Source: Victoria

Published Date: 10 Oct 2013

 

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This paper examines:

  • the new rules in practice and associated “teething” issues of the 2009 changes
  • what is now required for a “real risk of forfeiture”?
  • what about “good leavers” and associated issues?
  • the indeterminate right rule – friend or foe?
  • plans outside Division 83A – some issues and challenges
  • common ESS plans – some issues and challenges
  • challenges for not listed entities
  • what is happening with options and share purchase plans?
  • interaction with international share and option plans
  • reporting and withholding rule and other ATO compliance requirements in practice
  • reform agendas.
Author(s)

Individual Session

Employee Share Schemes - current trends and issues

Author(s): Andrew Clements FTI
Materials from this session:

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Details

  • Published By: Andrew Clements FTI
  • Published On:10 Oct 2013
  • Took place at:Park Hyatt, Melbourne

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