ESS/ESOPs and the general 50% CGT discount

By |2021-10-22T03:56:52+00:00October 7th, 2021|EMPLOYEE SHARE PLANS ARTICLES, Uncategorized|

ESS/ESOPs and the general 50% CGT discount Introduction The general tax rules relating to the taxation of an employee share scheme (ESS), or an employee share option plan (ESOP) are outlined in Division 83A of the Income Tax Assessment Act 1997 (General ESS Tax Rules). The General ESS Tax Rules are aimed at taxing [...]

Can a foreign company issue shares or options under the Australian ‘start-up’ ESS/ESOP rules?

By |2021-10-22T04:14:11+00:00October 7th, 2021|EMPLOYEE SHARE PLANS ARTICLES, Uncategorized|

Can a foreign company issue shares or options under the Australian ‘start-up’ ESS/ESOP rules? Introduction Traditionally, only the largest corporate groups operated across multiple jurisdictions. However, the combined impact of: globalisation; and the digitalisation of the global economy, has resulted in start-ups and small to medium enterprises (SMEs) operating in around the world. The [...]

What is a trust, how are they taxed, and which one should you choose?

By |2021-10-22T04:24:29+00:00September 21st, 2021|TRUSTS, TRUSTS ARTICLES, Uncategorized|

What is a trust, how are they taxed, and which one should you choose? Introduction A trust is a relationship between: the trustee (who holds the legal title to trust assets for the benefit of the beneficiaries); and the beneficiaries (on whose behalf and benefit the trust assets are held). Are there different types of [...]

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