Miscellaneous 2007

Employee share and option plans

Source: National

Published Date: 16 Mar 2007

 

This presentation reviews recent tax issues about providing employee incentives including:

  • the amendments to Division 13A
  • the decision in Isaacs v FCT and the importance of carefully considering the elections available
  • considering the recent cases dealing with employee benefit trusts. When do they work?
  • considering the taxation implications of participating in an employee share or option plan while either a non-resident or working overseas.

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Individual Session

Employee share and option plans

Author(s): Vanessa Priest
Materials from this session:

Details

  • Published By: Vanessa Priest
  • Published On:16 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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