Employee Share Schemes: Into the Details

Dive more into employee share schemes (ESS), including the taxation of more complicated scenarios.

In this session, we cover:

• Recap from last session

• Nuanced principles

  • Types of Corporate Actions and how they impact ESS

  • What could plan rules say?

  • Employee Share Trusts

  • ATO engagements

  • Legal authorities

  • TD 2022/8 - costs of establishing ESS

• Types of share schemes

  • Types of holdings

  • Performance plans - DSTI vs LTI

  • Tax implications

  • Selling vested shares

• Additional points to note

Date recorded: 19 November 2024