John Egan provides his thoughts on what’s in store for the 2015 year.
Draft Share Scheme Legislation Released for Consultation
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.
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.
2014: Most Read Articles
We present the articles you enjoyed the most over the year.
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.
Why Companies Offer Sign-on Payments
While payments to secure senior executives have shown some sign of diminishing in recent years, they are still often necessary as organisations endeavour to attract appropriate talent on both a national and global footing.
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).
Remuneration Trends From 2014 Annual Reports
We observe some interesting trends from the 2014 of Australia’s leading companies.
Proposed Employee Share Scheme Changes
The Federal Government has proposed two critical changes to the employee share scheme tax provisions.