The link between pay and performance for traditional long term incentive plans can be broken by certain scenarios in volatile markets.
FBT and Super Changes to Increase Base Salaries?
Changes to the taxation of salary-sacrificed motor vehicles proposed by the current Labor Government are likely to further impact the take-home pay of executives.
Upon Vesting or Exercise: a Taxing Choice
The government has recently announced a review into the taxation of employee share options. Egan Associates provides its opinion on when options provided as remuneration should be taxed.
Failures in Remuneration Policy and Practice
What is the purpose of remuneration and is it fulfilling that purpose?
Examining MD-Consultant Relationships
A loophole in legislation surrounding remuneration recommendations is creating potential conflicts of interest.
Ending Superannuation’s Quarter-Century Disclosure Gap
The approaching reporting season will likely be the superannuation industry’s last before sweeping changes in remuneration disclosure become effective.
Executive Remuneration and the Minimum Wage
If we were to compare the factors taken into account when setting the minimum wage with those considered when setting executive wages, would they be very different?
CEO Salaries: Global Snapshot
Pressure on executive remuneration is not a unique phenomenon; it is occurring across the globe. But is it having the same effect?
Past, Present and Future Pay: Submissions Postmortem
Treasury has uploaded 39 submissions to the remuneration disclosure draft legislation released in December. We have summarised comments from the submissions.
Superannuation Remuneration Disclosure Requirements Revealed
Treasury has released draft regulations laying out how Superannuation organisations are expected to implement remuneration disclosure requirements in legislation passed late last year. The Superannuation