Navigating the Tax Issues of RSUs, ESPPs & ESOPs for Employees

Explore the taxing points of employee share schemes through an in practice lens, with practical insights for advising employees.

In this session, we cover:

• What Are RSUs, ESPPs & ESOPs?

  • An overview of common Employee Share Schemes and how they work

  • Restricted Share/Stock Units (RSU)

  • Employee Share Purchase Plans (ESS)

  • Employee Share Option Plans (ESOP)

• Division 83A of the ITAA 1997

  • Key Australian tax rules for Employee Share Schemes.

• Understanding the Language and Terminology of ESS

  • Learn the essential ESS terms and definitions.

• In-Practice Example Australian ESS

  • A real-world example of an Australian ESS.

• Timelines and Taxing Events

  • Understanding key dates and tax triggers for ESS.

• Summary of 30-Day Rule Provisions

  • Overview of the ESS 30-day tax rule.

• International Apportionment

  • How ESS income is taxed across multiple countries.