Changes to the employee share scheme rules over the years have meant that even smaller businesses can incentivise employees by giving them a share in the business – a helpful strategy in attracting, retaining and motivating staff.  This is particularly useful for start-ups which are often cash poor and can’t offer big salaries. 

The Dealing with Employee Share Schemes Webinar looks at when the ESS rules are triggered and how to determine the tax outcome for employees. We work through the concessions that sometimes allow the taxable amount to be reduced, deferred or disregarded completely and what needs to be done to qualify for these concessions. 

We also look at the obligations imposed on employers who provide shares or options to employees.  

What we cover

For tax purposes, there are specific provisions in Division 83A of ITAA 1997 that deal with shares and options provided to employees that ensure employees who receive these interests at a discount to market value, are taxed appropriately. The rules contain a number of concessions that can apply if certain conditions are met, including rules which reduce the taxable amount or defer the taxing point. 

The Dealing with Employee Share Schemes Webinar demonstrates the tax impact on employees, the concessions, and problem areas. 

Registration includes:

• 1.25 hour live online event with opportunity to ask questions of the presenter
• 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia
• 3 months access to [Q&A embedded] webinar recording / Recording and materials available to access for 3 months after the event
• Reference guides, slides and case studies