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  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
Materials from this session:

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Details

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

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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Income tax 2013

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