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.
Putting a duplex development onto a site that was previously a main residence can throw a lot of tax issues at you.
In this duplex development brainstorming session let's talk about the tax implications of duplex developments.
What happens to your family home when your parents die? Here are Amanda Morton and Paul Goldin with some insights.
How should you structure property development?
What changed on 1 July 2021? No rock the boat changes but still important to know. Here are 11 changes to look out for.
The taxation of IP is about CGT, depreciation, instant asset write-offs and tax incentives. Here is Melissa McGrath with more details.
Any company can do a share buyback. The question is just whether it should. Here is Emily Pritchard of ACIS with more.
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 current COVID-19 crisis might make more businesses eligible for the small business CGT concessions due to lower market values.
Bucket company to the side or interposed holding company? Here is Geoff Stein of Brown Wright Stein Lawyers with some insights.
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.
In this episode Paul Goldin of Vectigal will give you a quick overview of simple mistakes around trusts - easy to make - easy to avoid - Trust 101.
This Tax Talks Q & A goes through 10 questions and comments you sent in up to April 2019.
Qualifying for the age pension is an arduous exercise as you need to pass four hurdles. John Saunders of The Pittwater Partnership will go through these one by one.
Property vs shares - how are they taxed differently? Bob Deutsch, Senior Tax Counsel of The Tax Institute, pursues this question.
A life and remainder interest is often used in a testamentary setting. Here is Michael McCarthy of Tax & Super Australia with more.
The Board of Taxation is currently reviewing Australia's small business tax concessions. Here is Dr Mark Pizzacalla with more details.
Choosing the right trust structure is an important step to effectively manage and administer wealth. Here is Paul Mackenroth of Cleary Hoare with more.
Not every SMSF needs an actuarial certificate. Whether you do or don't depends on a range of things. Here is Melanie Dunn of Accurium with the details.
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.
If you could change one thing about the Australian tax system, what would it be and how? Robert Deutsch of The Tax institute asked that question.
To sort out the tax side of a relationship breakdown, it helps to understand the legal side. Here is Angelina Torrisi of Family Law Practice.
Tax Talks is Australia’s tax news podcast for tax professionals. Informative, entertaining and free.
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