Author(s): Graham O'NEILL This seminar presentation focused on the benefits of Employee Share Plans and the HR objectives of the ESPs. Also discussed was the market practice of ESPs and setting appropriate performance hurdles for the plans.
Author(s): Elaine Emery The design of a successful employee equity plan is driven by corporate objectives and HR strategy - not by tax concessions. However, the process of translating HR and corporate objectives into an effective and cost efficient mechanism for delivering value to the company and to employees should include taking maximum advantage of those tax concessions available. This paper examines the nature of the tax concessions available and thier impact on plan design.
Author(s): G REEVE This paper includes:
a) Inpat and expat issues for Australian plans
avoiding double tax
foreign requirements to withhold tax
b) Australian employees participating in foreign plans and FBT and FIF issues