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Pay-roll tax Harmonisation

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Home > Taxes > Pay-roll tax Harmonisation > How harmonisation will affect you > Employee share acquisition scheme provisions

Employee share acquisition scheme provisions

If your business has a scheme that involves the acquisition of shares for employees, then these provisions may affect you. You need to consider this, as your liability for pay-roll tax may be increased.

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More information

New provisions in the Queensland pay-roll tax legislation will include shares or options issued under employee share acquisition schemes as liable wages. Under these provisions, the grant of a share or option to an employee, a director (including for the appointment of a director), or deemed employee, will constitute wages.
For further details, see our information sheets and select 4 - Employee Share Acquisition Schemes and other wage changes.

Last reviewed: Apr 24, 2008, Last modified: Apr 24, 2008