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