MasterNuggets with Meng: Employee Share Scheme Basics

Explore Employee Share Acquisition Schemes and understand the essentials of qualifying shares, taxing points, CGT issues and more!

In this session, we cover:

• Overview of the taxation of Employee Share Schemes (Division 83A)

• Understand the taxation of qualifying interests: 

  • Upfront Employee Share Schemes

  • Deferred Employee Share Schemes

  • Employee Share Schemes for start-ups

• Calculate the assessable amount for recipients of qualifying ESS interests