Employee Share Option Plans - or ESOPs - give you an option to receive a share. That option might vest in the future, or it might not. Hence, taxation occurs only at the vesting point. Or in other words: The taxation point is at the point of vesting.
Employee Share Plans (ESP) give you shares without any strings attached. They are taxed upfront.
CGT event K6 never happens alone - it is always triggered by another CGT event as Andrew Henshaw will tell you in this episode.
What happens to your family home when your parents die? Here are Amanda Morton and Paul Goldin with some insights.
The CGT treatment of pre-CGT shares and company assets keeps causing confusion, so here is a handy overview.
The taxation of IP is about CGT, depreciation, instant asset write-offs and tax incentives. Here is Melissa McGrath with more details.
Is your home-based business CGT safe? Or will you be hit with a huge tax bill when you sell your family home?
Qualifying for the 15 year exemption depends on you passing the 'in connection with your retirement' hurdle.
The Full Federal Court has overturned the Federal Court's Eichmann Decision. Here is Andrew Henshaw of Velocity Legal in Melbourne with more.
What exactly does it mean for an asset to be used in the course of carrying on a business? This is the question the Eichmann case brought before the courts.
What happens to pre-CGT company assets at the death of the original shareholder? Here is Paul Mackenroth of Cleary Hoare with the answer.
The main residence exemption for foreign residents is changing as Andrew Henshaw of Velocity Legal will tell you in this episode.
What happens to the main residence exemption upon divorce or death? Andrew Henshaw of Velocity Legal in Sydney will give you the answer.
Doing AirBnb triggers CGT when you sell your home. Here is Andrew Henshaw of Velocity Legal in Sydney with more.
Here is Andrew Henshaw of Velocity Legal in Sydney with 5 case studies about the small business CGT concession. Because examples help.
Big business and small business CGT concessions are not meant to meet. But there are ways as Andrew Henshaw of Velocity Legal will show you.
A CGT rollover might be a great option when you can't get your hands onto a small business CGT concession. Here is Adrian Bailey of Cleary Hoare with the details.
The small business CGT concessions are one of the most generous tax concessions in Australia. Adrian Bailey of Cleary Hoare will guide you through the details.
The basic conditions for small business CGT concessions have tightened. Adrian Bailey of Cleary Hoare will walk you through the changes.
Most professional practices sell with an earnout arrangement. Patrick Huang of Argyle Lawyers will tell you how to treat these for tax purposes.
"Improving the Small Business CGT Concessions" is the title of a new exposure draft. Patrick Huang of Argyle Lawyers will walk you through the details.
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