2013

Employee Share Plans

Source: New South Wales

Published Date: 23 Oct 2013

 
  • Incentivising employees is a perennial problem. Providing a key employee access to an interest in the success/profitability of the business is often seen as a good idea. Yet there will be impediments (particularly in the way that the tax laws apply) and consequences depending on how it is approached/achieved.
  • For listed entities decisions normally will apply to a larger group of employees and will usually be more consistent. However, with SMEs it is expected offerings will be made on an individual basis and will need to have regard to the perceived importance of the person to the business. This can lead to multiple arrangements arising, each with potentially different tax consequences for the employer and the employee.
  • This session explored this area with a focus on both the big picture and many of the critical points of detail.

Approaches to incenitivising employees by listed entities and SMEs using employee share plans

Author(s): Rob Basker ATI , Sandra Buth CTA

Details

  • Published On:23 Oct 2013
  • Took place at:The Tax Institute, 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.

Tags

2013

Share this page