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ATO ruling logic appears inconsistent with options tax treatment
01/11/2010

ATO Tax Ruling 2010/6, issued on 22 September 2010, confirms the income tax, PAYG withholding and fringe benefits tax...Read more read more

ACSI releases board effectiveness and performance research
01/11/2010

The Australian Council of Superannuation Investors (ACSI) represents about 25% of institutional investment in...Read more read more

The impact of publicising executive pay
22/10/2010

Numerous submissions to the executive pay enquiry by Australia’s Productivity Commission bemoaned the publication of...Read more read more

The more they understand the more bank supervisors don’t like – their take on banker pay
21/10/2010

The good news is that banking supervisors around the world have vastly increased their knowledge and understanding of...Read more read more

Remuneration committee check list for rewarding sustainable long term performance
28/09/2010

Regulators around the world are itching to prescribe rules to ensure executive pay promotes sustainable long term...Read more read more

Basel III capital requirements’ impact on bonuses
13/09/2010

The Bank for International Settlements (BIS) Group of Governors and Heads of Supervision announced a strengthening of...Read more read more

ACSI releases study of executive pay
14/09/2010

The press release accompanying the study indicated that boards cushioned executives by maintaining total remuneration...Read more read more

Board remuneration committees may prefer deferral to clawback for governance and risk management
21/09/2010

Even though the Productivity Commission report on executive remuneration made no recommendations on clawbackRead more read more

New ASX listing rules require a Key Management Personnel trading policy
06/09/2010

Key Management Personnel (KMP) of ASX listed companies will be impacted by new listing rules governing the adoption,...Read more read more

Australian Tax Office provides clarity for share units and share appreciation rights taxation
27/08/2010

With unvested equity taxed at cessation of employment and share options taxed on vesting rather than exercise, more...Read more read more