Taxing employee share schemes

Graw, Stephen (2016) Taxing employee share schemes. In: [Presented at the 28th Australasian Tax Teachers Association Conference]. From: ATTA 2016: Australasian Tax Teachers Association Conference 2016, 20-22 January 2016, Sydney, NSW, Australia.

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Abstract

Tax concessions to enhance the attractiveness of employee share schemes have long been a feature of the Australian start-up environment. That attractiveness was severely eroded by amendments that were introduced in 2009 but further amendments in 2015 have arguably reversed many of the negative aspects of the 2009 amendments. This paper looks at the history of employee share schemes in Australia and examines the potential effectiveness of the 2015 amendments in reinstating them as a useful recruiting and retention tool for business employers, especially in the start-up phase of their businesses.

Item ID: 53238
Item Type: Conference Item (Non-Refereed Research Paper)
Keywords: employee share scheme; or, taxation; or taxation incentives
Date Deposited: 07 Aug 2018 01:25
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180118 Labour Law @ 50%
18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 50%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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