Published on 08 Aug 07
by VICTORIAN DIVISION, THE TAX INSTITUTE
The focus of this paper is to examine the use of equity instruments as a means of attracting and retaining employees. It examines current trends in the use of equity instruments and their varying effectiveness as a reward and retention tool. It also analyses the taxation implications of common forms of employee equity and the benefits that the various instruments can provide to employees, as well as comparing the various equity instruments.