Special Tax Topics 2025-2026 Employee Share Schemes: An employee perspective

With local offices of large offshore multinationals getting a foothold in Australia, tax practitioners are often confronted with novel tax issues not typically seen for employees of domestic businesses. This topic aims to identify these issues and unpack the tax considerations associated with them.

Learning Outcomes:

Upon successful completion of this topic, participants should be able to:

• Identify key tax considerations arising when employees receive ESS interests in foreign-resident companies.
• Explain the tax consequences where an employee ceases employment before their ESS interests vest.
• Assess the tax implications of cashing out ESS interests that are either “in the money” or “underwater.”
• Recognise and evaluate issues connected to Employee Share Schemes, including employee benefit trusts and employee loans, and their associated tax impacts.

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office.
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early.
• Help you avoid possible traps and pitfalls.
• Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
All sessions in the Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board’s CPD requirements.

Related packages
Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.