Tax treatment of Employee Share Schemes

This submission concerning the tax treatment of Employee Share Schemes (ESS) and the effectiveness of the 2015 ESS reforms is made by the Taxation Law Committee of the Business Law Section of the Law Council of Australia.

You can read the full submission below.

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Tax treatment of Employee Share Schemes

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Most recent items in Business Law Section

Draft Taxation Ruling TR 2022/D1 - Income tax: section 100A reimbursement agreements and Draft Practical Compliance Guideline PCG 2022/D1 - section 100A reimbursement agreements – ATO compliance approach

Consultation on proposed draft amendments to the Anti-Money Laundering and Counter-Terrorism Financing Rules Instrument 2007 (No. 1) (Cth) (AML/CTF Rules)

Consultation on proposed guidance relating to source of funds and source of wealth

Trending Items in Business Law Section

Forsyth/Pose Scholarship

Santow Scholarship

Gaire Blunt Scholarship

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