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TSR testing – a board remuneration committee checklist
This past 18 months we have reviewed more long-term incentive plan TSR test outcomes and methods than we would have expected. We suspect that th... more
Corporate governance and exec pay provisions of new US law not already in Australia may find their way there
With the Dodd-Frank Wall Street Reform and Consumer Protection Act (“the Act") signed into law by President Obama on 21 July 2010, the US has finall... more
Just how wrong can you be? Now the AASB is examining the extent of uncertainty in equity plan expensing (plus a gross-up for super valuations)
Executives and directors often complain that the accounting expense attributed to some executive equity payments bears no reality to the value realise... more
CAMAC releases executive remuneration information paper – does the government really want to prescribe incentives?
Regular readers will recall that the Minister for Financial Services, Superannuation and Corporate Law, Mr Chris Bowen, has referred several aspects o... more
More Australian Taxation Office guidance on taxation of employee share schemes
During June 2010, the Australian Taxation Office (ATO) released several guidance notes for employers and employees on employee share scheme taxation.&... more
New share plan tax reporting requirements to be complied with from 14 July 2010
On 16 and 18 June 2010 the Australian Taxation Office (ATO) released information, including pro-forma reporting forms and fact sheets, on the new empl... more
Taking a hit in the GFC could have unfair executive pay results
Companies whose share price dropped the most during the recent GFC may see their executives receive windfall rewards if they have awarded share base... more
The AICD has a go at fixing remuneration report complexity
On 5 June the Australian Institute of Company Directors (AICD) released a position paper on company remuneration reporting.
The AICD d... more
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