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View the report as a single document - (PDF 502KB)

View the report as separate downloadable parts:

Membership of Committee	(PDF 40KB)
Recommendations	(PDF 21KB)
Chapter 1	(PDF 13KB)
Introduction Conduct of the inquiry
Chapter 2 - Structure and operation of employee share schemes	(PDF 60KB)
What are employee share schemes? Operation Reasons for and benefits of establishing an employee share scheme
Chapter 3 - Governance and taxation	(PDF 43KB)
Legislation Other guidelines Compliance
Chapter 4 - Employee share schemes in Australia and overseas	(PDF 49KB)
Employee share schemes in Australia Comparison of Australian and overseas schemes
Chapter 5 - Recent developments regarding employee share schemes	(PDF 51KB)
Background Consultation Final policy position Current reviews
Chapter 6 - Comments on proposed changes	(PDF 161KB)
General comments Consultation Tax exemption and income threshold Taxation point Real risk of forfeiture Executive remuneration Legislation Compliance Current reviews Conclusion
Labor Senators' Dissenting Report	(PDF 50KB)
Chapter 1   Introduction   Summary of proposed changes   Structure of the report Chapter 2   Employee share schemes   Why reform is necessary   History of the need for reform Chapter 3   Promotion of ESS as an alternative to superannuation   Establishment of a promotional unit   Consultation Chapter 4   Salary sacrifice   Cessation   Risk of deferral Chapter 5   Summary
Appendix 1	(PDF 13KB)
Submissions Received
Additional Information Received
Appendix 2 - Public Hearing and Witnesses	(PDF 6KB)
Appendix 3 - Overseas schemes	(PDF 47KB)
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