Share plans offered by employers
| OUTCOMES OF TOPIC After studying this topic related to employee share plans, you should be able to: ✓ Understand what employee share plans are ✓ Understand the difference between section 8B and section 8C ✓ Be able to distinguish between broad-based employee share plans and top management or director plans ✓ Understand the tax consequences of employee share plans ✓ Understand how benefits from employee share plans should be disclosed on the ITR12 tax return |