The new Employee Share Scheme rules were finally enacted in late 2009. Given the importance of equity based remuneration to employers, employees and executives within the Australian corporate sphere, the time is right for an assessment as to both the theoretical and practical implications associated with the new provisions. This event considered various issues connected with the new provisions, such as:
- the real risk test in practice
- what is happening with options and share purchase plans?
- what about "good leavers" and associated issues?
- watch out for the indeterminate right rule!
- be familiar with the transitional rules
- are you ready for July 2010 reporting?