Published on 25 Nov 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
requirements and restrictions imposed by the Corporation Act
requirements and restrictions imposed by the ASX Listing Rules
the most common forms of Australian share and option plans with examples of actual plans
the most common forms of multinational share and options plans within Australia (USA & UK plans).
Brian Murphy is a Corporate Partner in the Sydney office of National law firm Mallesons Stephen Jaques and has been
involved in advising in relation to employee share and share option plans over a number of years. Current at 25 November 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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