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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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