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Employee Share Schemes Webinar

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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

A Live Instructor Led Webinar

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.

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AU $195 members
AU $235 non-members

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AU $520 members
AU $595 non-members

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Knowledge Shop members, login for the discounted rate.
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Total 1.25 CPD Hours (est.)

Date & Details

Thursday, 5 September 2024

Time
12:00pm - 1:15pm AEST
11:30am SA & NT
10:00am WA

Terms & conditions: All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are provided for cancellations received 1 day prior to the webinar. No credits are available less than 2 hours prior to the event under any circumstances.

*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.

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.

What's included?

  • 1 x 1.25 hour (est.) webinar
  • 3 month access to Q&A embedded webinar recording
  • Reference notes
  • 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

Our presenter

Senior Tax Trainer, TaxBanter

Karen Vella

Karen VellaKaren understands how to translate complex issues into practical, everyday solutions for her audience. She has ‘been there and done that’, having trained with the Big Four, initiated her own successful practice before becoming a partner in accounting group, Hayes Knight.  

Karen then took the knowledge she garnered during her time in the industry and solidified her role as an educator at Webb Martin (Kaplan) before working with the specialist in-house training company TaxBanter. She works her magic on leading accounting practices across the country, the professional bodies and Knowledge Shop.