Guide to tax deferral for employee share schemes

Tax Deferral Scheme

As a general rule, if you acquire an interest under an employee share scheme (ESS) you will be taxed (at your marginal rate of tax) on any ‘discount’ you receive at the time you acquire the interest under the ESS (ESS interest), unless the ESS qualifies for concession tax treatment such as the tax deferral […]

Guide to the start-up concession for employee share schemes

Start-Up Concession

As a general rule, if you acquire an interest under an employee share scheme (ESS) you will be taxed (at your marginal rate of tax) on any ‘discount’ you receive at the time you acquire the interest under the ESS (ESS interest), unless the ESS qualifies for concession tax treatment such as the start-up concession. […]

Benefits of licensing intellectual property

Benefits of Licensing IP

Did you know you can commercialise your intellectual property by licensing intellectual property rights? Licensing intellectual property occurs where you give permission for another entity to use your intellectual property on agreed terms and conditions. What are the most common forms of licences? The three most common forms of licenses are: What limitations/conditions can be […]

How an adjudication application can get you paid

Adjudication Application

Adjudication is an informal dispute resolution process within the Building and Construction Industry Security of Payment Act 1999 (NSW) (the Act). Adjudication applies to construction work and/or related goods and services carried out in New South Wales. If you haven’t made a payment claim, read our insight on ‘How a payment claim can get you paid‘ for […]

How is your cryptocurrency taxed?

Cryptocurrency

It is generally understood that there are taxation implications when transacting with cryptocurrency (whether in the form of capital gains tax or income tax) – however, not all tax liabilities are created equal. Whether you’re buying, selling, swapping, staking or wrapping your crypto, there will be a whole heap of tax implications that you will […]

How a payment claim can get you paid

Payment Claim

Getting paid in the construction industry can be a major challenge for contractors, suppliers or consultants. If you are a party to a building contract that is covered by the Building and Construction Industry Security of Payment Act 1999 (NSW) (the Act) and are: you can make a payment claim or apply for adjudication in […]