Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015 [Provisions]

16 June 2015

© Commonwealth of Australia 2015
ISBN 978-1-76010-244-9

View the report as a single document - (PDF 142KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 20KB)
Chapter 1 - Introduction and overview of the bill (PDF 52KB)

Conduct of the inquiry
Employee Share Schemes and current taxation arrangements
The development of the changes and the consultation process
The proposed changes to current taxation arrangements
Financial Implications

Chapter 2 - Views on the proposed changes (PDF 54KB)

Support for the bill
Eligibility for the new start-up concessions
Cessation of employment as a deferred taxing point
Transitional arrangements and new refund rules
Three year rule
Concern the changes disproportionately benefit some taxpayers
Committee view

APPENDIX 1 - Submissions received (PDF 7KB)

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540