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  Miscellaneous 2010

ESS - Cross border impacts

Source: QLD

Published Date: 28 Oct 2010

 
This presentation covers:
  • timeline and rationale for changes
  • comparison of Divisions 13A and 83A
  • application of Division 83A
  • what is an ESS interest?
  • upfront taxation
  • tax deferral
  • cross Border issues
  • reporting, withholding and valuation.

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Author(s)

Individual Session

Employee share schemes for inbound and outbound expatriates

Author(s): Anna Law , Tony Halcrow , Jess Phan
Materials from this session:

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Details

  • Published By: Anna Law
  • Published On:28 Oct 2010
  • Took place at:UQ Downtown, Brisbane

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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Miscellaneous 2010

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