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Directors personally liable for unpaid SG and PAYG amounts
On 27 June 2012, Parliament approved legislation that makes directors liable for missed company Pay As You Go (PAYG) and superannuation guarantee (SG)... more

FSB reports on banker pay implementation across countries
The Financial Stability Board (FSB) set the global standards for banker pay with its Principles (see HERE) and Standards (see HERE) on Sound Compensat... more

Parliament passes legislation to allow AGM chair to vote undirected proxies on the remuneration report resolution
On Monday 18 June 2012, Federal Parliament passed amendments to the Corporations Act to clarify that the chair of an AGM will be able to exercise undi... more

Government moves to allow AGM chair to vote undirected proxies on the remuneration report – but not there yet!
The House of Representatives has now passed but the Senate has yet to consider a bill to amend the Corporations Act to make it clear that the chairman... more

Global pay regulation of bankers unevenly implemented, with risk potential for Australian banks
A recent report from the world regulatory body on banking, the Financial Stability Board (FSB), has reinforced the view that differences between he mo... more

Clarifying tax on options and rights when the board recruits a senior executive – deemed to be from date of employment, rather than grant date
A recent tax case overturns commonly held views on the date that the taxable value of options or rights is calculated for tax purposes.  It has u... more

Australian 2012 budget – implications for remuneration policy and practice
Guerdon Associates’ pre-budget assessment of the likely impact of the budget on remuneration practices and business (see HERE), correct as it was, nee... more

Changes expected to accounting treatment of share based payments
Changes expected to accounting treatment of share based payments   The accounting expense of share based payments features in all company remun... more

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