An edition of Taxation of employee share schemes - an officials' issues paper
(2016)
Taxation of employee share schemes - an officials' issues paper
by Policy and Strategy, Inland Revenue, New...
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Last edited by NZ Policy Webmaster
May 8, 2021 | History
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.
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Previews available in: English
Subjects
employee share schemes, new zealand, taxation, tax, income taxPlaces
New Zealand| Edition | Availability |
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1
Taxation of employee share schemes - an officials' issues paper
2016, Policy and Strategy, Inland Revenue, New Zealand
Electronic
in English
0478424329 9780478424324
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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
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| May 8, 2021 | Edited by NZ Policy Webmaster | Update author - so it is associated with the correct one (auhors duplicated) |
| May 19, 2016 | Edited by NZ Policy Webmaster | Updated publication information |
| May 19, 2016 | Edited by NZ Policy Webmaster | Added additional information |
| May 19, 2016 | Created by NZ Policy Webmaster | Added new book. |