MasterNuggets with Meng: Employee Share Scheme Basics
By Meng Lee
1h 1m CPD time
Difficulty: Advanced
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