Employee Share Schemes - Where Are We Now? 19.05.2016
This webinar covers the tax treatment of ESS arrangements and is a practical session that deals with identifying what constitutes an ESS interests and operations of the law.
Stream this recording multiple times at your convenience.
- $220.00 incl. GST
- PD hours: 1.5
The provision of employee share scheme (ESS) entitlements is popular in a number of industry sectors, but the basic operation of the ESS rules in Division 83A of the Income Tax Assessment Act 1997 are often overlooked and/or misunderstood. Legislative amendments over time have added to the confusion of how theses rules apply in practice.
This webinar covers the amending legislation that is effective from 1 July 2015 covering:
the taxing points for rights / options;
accessing deferred taxation;
the concessional rules for eligible ‘start-up’ companies;
the extension of the maximum period of deferral; and
the maximum ownership and voting rights limits.
The webinar also deals with how the ESS provisions interact with the capital gains tax rules, with an overview of employer reporting and withholding tax provisions, as well as other topical issues affecting employee share schemes. Meaningful worked examples are provided throughout, in order to ‘cement’ the technical side of the ESS rules.
It is suitable for accounting, taxation and legal professionals, as well as those working in commerce and HR that require an understanding of the ESS provisions. This webinar will have relevance for those from both large and small firm environments, as well as a number of areas of commerce.