The introduction of the new Employee Share Schemes ("ESS") tax laws which took effect from 1 July 2009 saw a change in the landscape in relation to the taxation implications associated with issuing ESS interests (shares, rights and stapled securities) under an ESS. More...
On 30 June 2010 the ATO released a Taxpayer Alert with respect to the acquisition of shares or options by a SMSF as part of an Employee Share Scheme Arrangement. More...