This webinar covers the tax treatment of employee share scheme (ESS) arrangements at an introductory level. It is suitable for accounting, taxation and legal professionals, as well as those working in commerce and HR that require an understanding of the employee share scheme (ESS) provisions.
The provision of ESS entitlements is popular in a number of industry sectors, but the basic operation of the ESS rules is often overlooked and/or misunderstood. This webinar will have relevance for those from both large and small firm environments, as well as a number of areas of commerce.
It deals with the ESS provisions of Division 83A ITAA 1997. This is a practical session that deals with identifying what constitutes an ESS interests, how the ‘upfront’ taxation of scheme interests operates and the conditions for accessing the deferral rules.
The webinar also covers 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.
This webinar covers the subject of ESS at an intermediate level., and is suitable for accounting and taxation professionals, as well as those working in commerce that need to have a more advanced knowledge of ESS, including administration and how it applies to employees.
Crowe Horwath is the largest provider of practical accounting, audit, tax, business and financial advice to individuals and businesses from a network of over 80 offices throughout the country. The firm’s team of 300 Principals (approx.) and professionals deliver a full range of accounting including, audit and taxation, business advisory, corporate finance and wealth management services from offices in the cities of Sydney, Melbourne, Brisbane, Canberra, Perth, Auckland, Wellington and major regional centers in Australia and New Zealand.
You will be provided with:
• PowerPoint presentation slide deck
• Supporting documentation
• Webinar Recording to view multiple times for up to 6 months
• An opportunity to ask questions to the presenter
Advance your knowledge and understanding of ESS.