Applying the tax rules for employees and managing employer obligations   

• Step-by-step guide to the tax treatment for employees 
• Taking advantage of concessions built into the rules 
• Practical tips to prevent common problems 

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

• Identifying when shares or options are caught by the ESS rules  
• Determining whether the ESS rules apply to contractor arrangements  
• How to structure ESS arrangements so that the taxing point can be deferred  
• The conditions that need to be met to access the concessions aimed at small start-up companies   
• The interaction between the ESS rules and the CGT provisions  
• The most common problem areas when applying the ESS rules  
• The latest changes to the rules and the practical impact on employees   
• What employers need to do to ensure they comply with reporting obligations 

Registration includes: 

• 1.25 hour on-demand event
• 1.25 accredited CPD hours from the SMSF Association 
• Access to the recording and materials available to access for 3 months after purchasing the event  
• Reference guides, slides and case studies