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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2025 Tax Structures & Asset Protection Advanced Structuring Issues And Options
Allowing For Employees To Be Included In The Business Structure In The Future
In this segment of the seminar notes, we expand on allowing for employees to be included in the business structure in the future. More specifically:
• NTAA guide to employee share schemes (‘ESSs’)
• New ATO ruling on deductibility of expenses incurred to establish and administer an ‘employee share plan’
• ATO’s latest guidance to the tax deferral rules for ESSs