Employee Share and Option Plans - Brisbane

Oct 2015 |

Australia’s income tax laws have been recently overhauled to make Employee Share and Option Plans (ESOP’s) more attractive to both employees  and employers. The new tax rules recognise ESOP’s where the employee can pay tax upfront on the benefit they receive or defer paying tax on such a benefit for up to 15 years. Small newly formed companies (known as Start-Ups) are also able to create an ESOP where an employee can be issued with shares at a discount of 15% to market price, without paying tax on the discount they receive.

Tony Stumm, Partner will explain the new rules for ESOP’s and the information session will also explain exemptions given by ASIC to make the offering of shares and options possible without having to issue a prospectus.

The benefit of ESOP’s is that they can be established by proprietary limited companies as well as by both listed and unlisted public companies. For employers that operate as trusts, they too can participate by offering trust units, rights or options to their employees.


Thursday 29 October 2015


7:15 AM-9:00 AM (for a 7.30AM start)


Queensland Law Society
Level 2
179 Ann Street

To RSVP, please contact Alyssa Watt on 07 3000 8445 or awatt@carternewell.com