Miscellaneous 2008

Back to basics: Overview of the regime

Source: New South Wales

Published Date: 25 Nov 2008

 

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This paper is an introduction to employee share schemes and provides an overview of the taxation of employee share schemes, including:

  • why we have Division 13A and how we have got to where we are
  • what is an employee share scheme and why provide them?
  • what is assessed and when, dealing with qualifying and non-qualifying shares.

Individual Session

Back to basics: Overview of the regime

Author(s): Scott Treatt CTA

Details

  • Published By: Scott Treatt CTA
  • Published On:25 Nov 2008
  • Took place at:Swissotel, Sydney

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