Employer Obligations for Employee Share Scheme Benefits Paid in Cash
Employee share schemes (ESS) are a popular way for companies to incentivise and reward their employees. These schemes can include...
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Justine Kennard
- Dec 22, 2023
- 2 min
Income tax: Income – when gifts are assessable income
On 5 December 2023 IR issued a replacement interpretation statement on when gifts are assessable income. A gift is not usually subject to...
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