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Executive Remuneration - In Times of Economic Uncertainty

Published on 27 Mar 2009 | Took place at Perth Concert Hall , WA

This event was aimed at those:

  • involved in negotiating or re-negotiating employee remuneration packages
  • advising employees with, or expecting to receive, shares or share options under employee share plans or share option plans
  • responsible for advising employers in respect of the implementation of, or retention of, employee share plans or share option plans
  • responsible for implementing the plans for the employers including the accounting consequences and the impact of taxes other than income tax.
Employee share schemes and share option plans are a significant element of employee remuneration packages. Recent ATO audits on executives who receive employee shares and other forms of remuneration, together with the present volatility in the share market makes this an area that needs refocusing to ensure that informed decisions are being made for and by clients. This half day event focused on such plans in the context of taxation issues and consequences of involvement in such plans for both employees and employers. The event included case studies addressing the practical implications of Employee Share Schemes including the assessment of whether or not to defer the discount, the appropriate elections to be made, together with how to calculate the assessable discount.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Executive remuneration in times of economic uncertainty - Case studies and solutions

Author(s):  Julie DONNELLAN,  Noeleen ROBERTSON This paper contains 3 case studies with solutions covering deferred shares and stock options.

Materials from this session:

Employee share plans and share option plans in times of economic uncertainty - Tax issues related to employees

Author(s):  Noeleen ROBERTSON

This paper covers:

  • an overview of employee share schemes
  • taxation implications to the employee – Division 13A
  • capital gains tax implications
  • executive option plans
  • international issues.
Materials from this session:

Employee share plans and share option plans in times of economic uncertainty - Tax issues related to employers

Author(s):  Julie DONNELLAN

This paper covers:

  • objectives of equity based compensation
  • equity based compensation structures
  • deductible expenses – Australian issuers
  • Australian subsidiaries of foreign issuers
  • superannuation guarantee obligations
  • payroll tax obligations.
Materials from this session: