This presentation covers:
- time line for ESS changes
- the role and relevance of tax to share based rewards
- pre-Budget position - excessive concessionality?
- precursors to the Policy Statement
- Senate inquiry into the operation of ESS
- final Policy Statement
- a detailed look at the Policy Statement
- transitional issues
- $1,000 tax exempt share plan
- share purchase plan with employer match
- salary sacrifice share purchase plan
- restricted share plan
- traditional options
- performance rights plan.