Australia’s Treasury has released draft legislation to implement proposed changes to the taxation provisions of employee share schemes that would see options taxed at the point of exercise instead of upfront.
Author Archives: EGAN Associates
An Executive View of Penalty Rates
Whether or not they are paid a premium for it, working unsociable hours has become a reality for many Australians and indeed employees around the world.
Workplace Relations Reform: 3 Key Points Boards Can’t Afford to Ignore
The Federal Government released the terms of reference for the Productivity Commission’s review into Australia’s workplace relations framework in late December 2014.
Overview of the Australian 2014 AGM Season
Remuneration issues were far from being on the back burner this year, with a number of strikes recorded against the remuneration report of prominent companies.
Who will win the super industry’s skills arms race?
Forces converging on the superannuation industry are creating a perfect storm for talent acquisition.
Around the World in Remuneration and Governance
International markets continue to provide context for Australia’s remuneration and corporate governance policies.
2014: Most Read Articles
We present the articles you enjoyed the most over the year.
IPOs Don’t Guarantee Executive Pay Rises
Executives’ total remuneration can either increase or decrease after listing, depending on an organisation’s prior reward arrangements.
How will Tax Changes Affect Option Grants?
Egan Associates examines the current proportion of companies granting options compared to the proportion that were granting options in 2009 when the former Labor government introduced the current taxation rules.
Disclosure Relief: An Enlarged Structuring Toolbox
As widely anticipated, ASIC has this month released new employee incentive scheme class orders (CO 14/1000 for listed companies and CO 14/1001 for unlisted companies).