Published on 05 May 07
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper provides a practical analysis (with an emphasis on the SME environment) on the differing ways in which employees can be retained and rewarded by providing 'equity' as part of their remuneration from both employer and employee perspectives:
- differing share plans - share/option plans, loan plans and phantom schemes
- legal structure and implementation
- suitability of different plans
- employer / employee tax issues.