An Introduction to Employee Share and Option Plans in a time of Economic Uncertainty – Application to SME Situations

Published on 21 May 2009 | Took place at Swissotel, Sydney, NSW

The use of employee share and option plans occurs widely in SME situations in Australia and in some situations is a structural necessity. In many situations the drivers are not related to remuneration (as is the case with most public company arrangements) but instead to ownership and/or control of the business. Recent legislative changes and the present highly uncertain nature of share prices make this an area that needs refocusing to ensure that informed decisions are being made for and by clients. This event delivered all you could reasonably learn in half a day about the taxation of share & option arrangements involving “employees” in the SME context in Australia.