Published on 25 May 99
by VICTORIAN DIVISION, THE TAX INSTITUTE
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.