This presentation looks at current and emerging issues in the area of employment taxes, including new rules that impact on employee share and option schemes. The topics covered include:
- deferred cash payments (including carried interests) - FBT, PAYG or CGT?
- work-related 'entertainment' for employees - do we need legislative change?
- reducing the taxable value of fringe benefits - managing the risks
- update on employee share and option schemes - impact of IFRS, payroll tax changes, new rollover rules on takeover/ restructure and new cross-border rules impacting inbound and outbound employees.