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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

CS 17/01 - valuation of employee share schemes

This Commissioner’s Statement provides guidance to employers on working out the value of the share benefit received by employees under a share purchase agreement, and the approaches (valuation methodologies) the Commissioner will accept. This Statement also provides guidance in regard to the information a company should retain to support the valuation.

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