An edition of Taxation of employee share schemes - an officials' issues paper (2016)

Taxation of employee share schemes - an officials' issues paper

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Cover of: Taxation of employee share schemes - an officials' issues paper by Policy and Strategy, Inland Revenue, New Zealand
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Last edited by CoverBot
December 13, 2022 | History
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An edition of Taxation of employee share schemes - an officials' issues paper (2016)

Taxation of employee share schemes - an officials' issues paper

by

An officials' issues paper that sets out proposals for taxing employee share schemes under New Zealand’s broad base low rate tax framework.

The objective is for the tax treatment of employment income paid in shares to be consistent with the treatment of income paid in cash.

Publish Date
Publisher
Policy and Strategy, Inland Revenue, New Zealand
Language
English
Pages
57

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Previews available in: English

Subjects

employee share schemes, new zealand, taxation, tax, income tax

Places

New Zealand
Edition Availability
Cover of: Taxation of employee share schemes - an officials' issues paper
Taxation of employee share schemes - an officials' issues paper
2016, Policy and Strategy, Inland Revenue, New Zealand
Electronic in English

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Book Details

Table of Contents

Chapter 1 - Summary. 1
Chapter 2 - Framework for taxation of employee share schemes. 6
Chapter 3 - Employer deductions for shares provided under employee share schemes. 11
Chapter 4 - Taxing employment income from unconditional employee share schemes. 14
Chapter 5 - Proposed taxation of conditional employee share schemes and option-like arrangements. 18
Chapter 6 - Start-up companies. 24
Chapter 7 - Concession for widely offered share purchase schemes. 32
Chapter 8 - Transitional issues. 37
Chapter 9 - Administration, record keeping and reporting. 40
Appendix 1 - Examples of complex employee share schemes. 44
Appendix 2 - Fringe benefit tax and employee share loans. 52

Edition Notes

Published in
Wellington, New Zealand
Copyright Date
2016

Contributors

Author
The Treasury, New Zealand

The Physical Object

Format
Electronic
Pagination
53p.
Number of pages
57

ID Numbers

Open Library
OL25918425M
Internet Archive
nz-taxpolicy-2016-ip-employee-share-chemes
ISBN 13
9780478424324

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History

Download catalog record: RDF / JSON / OPDS | Wikipedia citation
December 13, 2022 Edited by CoverBot //covers.openlibrary.org/b/id/13047221-S.jpg
May 8, 2021 Edited by NZ Policy Webmaster Add link to Internet Archive edition of the work
May 8, 2021 Edited by NZ Policy Webmaster Update author - so it is associated with the correct one (auhors duplicated)
August 22, 2020 Edited by ISBNbot2 normalize ISBN
May 19, 2016 Created by NZ Policy Webmaster Added new book.