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Executive Remuneration

Published on 27 Feb 2008 | Took place at Perth Convention and Exhibition Centre, WA

Executive Remuneration takes many forms, from Employee Share Schemes to Salary Sacrificing and Fringe Benefits. With the recent ATO focus on executives who receive employee shares and other forms of remuneration, it is important to ensure you are treating these types of remuneration correctly for your clients and / or employees.

This seminar was in workshop format to assist with the practical implications of Employee Share Schemes including the assessment of whether or not to defer the discount, the appropriate elections to be made, together with how to calculate the assessable discount.

In addition, the the seminar covered the benefits and implications of Fringe Benefits and Salary Sacrificing for executives in all sectors, including Not-for-Profits and Public Benevolent Institutions.

The seminar was of particular interest to advisors of executives in receipt of various sorts of remuneration with a strong focus on employee share plans, which are prevalent in WA.

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Individual sessions

Employee share and option plans

Author(s):  Julie DONNELLAN

This paper covers topics including:

  • an overview of employee share schemes
  • taxation implications to the employee - Division 13A
  • capital gains tax implications
  • executive option plans
  • international issues
  • case studies.
Materials from this session:

Salary packaging

Author(s):  Kylie DEKKERS

Salary packaging has become an important tool in providing tax effective and flexible remuneration packages for employees. In light of the current strong economic climate and tight labour market, salary packaging plays an important role in the ability to attract and retain staff. However, recent changes to the personal tax rates and thresholds has meant that existing salary packaging arrangements may no longer be tax effective. In addition, changes to the superannuation legislation has provided further opportunities in respect of salary packaging.

This paper outlines the fundamentals of salary packaging including an outline of the types of benefits typically included in salary packaging arrangements for taxable employers, exempt employers such as public benevolent institutions (PBI's) and rebatable employers. It then examines the recent legislative changes to the income tax legislation, FBT and superannuation legislation and how these changes impact salary packaging arrangements.
Materials from this session: