Employee share schemes 2013

Approaches to incentivizing employees by listed entities and SMEs using employee share plans

Source: New South Wales

Published Date: 23 Oct 2013

 

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This paper covers:

  • what are the most common type of plans? i.e. outright buy shares at a discount, offer options, buy shares atmarket value with favourable loan, performance rights
  • why offer one type over another?
  • are we still using them and why or why not?
  • a brief coverage of Div 7A and FBT
  • is there a specific type of plan for different industries or business cycles
  • what are some of these vanilla plans
  • why go down the route of this plan versus another
  • how do the numbers stack up?
  • what are the advantages and disadvantages
  • would you recommend the different plans be in individuals, trust or SMSF name, why or why not?
  • is it still worth offering any of these plans?

Individual Session

Approaches to incenitivising employees by listed entities and SMEs using employee share plans

Author(s): Sandra Buth , Rob Basker

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Employee share schemes 2013

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