House of Representatives Committees

Standing Committee on Employment, Education and Workplace Relations

Inquiry into employee share ownership in Australian enterprises

Shared Endeavours

Inquiry into employee share ownership in Australian enterprises

You may access the separate parts of the report by clicking on the following documents, which are in pdf format. To view or print these pdf documents, you will require the Adobe Acrobat® PDF Reader 4.0, which can be downloaded free of charge from Adobe


Front Pages (PDF format)

      Foreword
      Membership of the Committee
      Terms of reference
      List of abbreviations and glossary
      Executive summary
      List of recommendations

Chapter 1 - Introduction (PDF format)


Chapter 2 - ESOPs antipodean fables: nature and rationale (PDF format)

      Introduction
      Employee share plans in Australia

Chapter 3 - Aligning interests: employee share plans and public policy (PDF format)

      Introduction
      The current legislative arrangements
      Focusing employee share plan legislation
      Reducing misuse
      Employee share plans and broader policy considerations

Chapter 4 - Administration and taxation arrangements (PDF format)

      Introduction
      Trusts and the effect of the Ralph Review of Business Taxation
      Deferring tax or electing to be taxed up front
      Rates of taxation
      Valuation issues
      Valuation of unlisted options
      The $1000 tax exemption
      The 5 per cent limitation
      The "No forfeiture" requirements
      Equities other than ordinary shares
      Time restriction on share sales
      Australian legislation and foreign employers and employees

Chapter 5 - Further initiatives to facilitate the growth of employee share plans (PDF format)

      Introduction
      The Corporations law and employee share plans
      Corporate governance, disclosure issues and the stability of the financial system
      Equity issues

Appendix A - Conduct of the inquiry (PDF format)

Appendix B - List of submissions (PDF format)

Appendix C - List of exhibits (PDF format)

Appendix D - List of hearings & witnesses

Appendix E - Statistical information (PDF format)

Appendix F - Employee share plans in other countries (PDF format)

Appendix G - Newspaper reports (PDF format)

Dissenting Report (PDF format)

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