What is an ordinary share for ESS/ESOP purposes?

October 7th, 2021|Comments Off on What is an ordinary share for ESS/ESOP purposes?

What is an ordinary share for ESS/ESOP purposes? 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 [...]

Founder option plans

October 7th, 2021|Comments Off on Founder option plans

Founder option plans Introduction How many times have you heard horror stories of non-contributing or under-contributing founders (Non-Performing Founder) retaining a large equity stake in the company? Equally common are the stories of ‘simple’ [...]

ESS/ESOPs and the general 50% CGT discount

October 7th, 2021|Comments Off on ESS/ESOPs and the general 50% CGT discount

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 [...]

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

October 7th, 2021|Comments Off on Can a foreign company issue shares or options under the Australian ‘start-up’ ESS/ESOP rules?

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 [...]

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