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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

UK FSA’s amendments to the Remuneration Code presents opportunities for Australia
01/09/2010

A consultation paper published by the UK’s Financial Services Authority (FSA) on 29 July 2010 proposes changes to its...Read more read more

TSR testing – a board remuneration committee checklist
20/08/2010

This past 18 months we have reviewed more long-term incentive plan TSR test outcomes and methods than we would have...Read more read more

Corporate governance and exec pay provisions of new US law not already in Australia may find their way there
30/07/2010

With the Dodd-Frank Wall Street Reform and Consumer Protection Act (“the Act") signed into law by President Obama on...Read more read 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)
30/07/2010

Executives and directors often complain that the accounting expense attributed to some executive equity payments bears...Read more read more

CAMAC releases executive remuneration information paper – does the government really want to prescribe incentives?
28/07/2010

The Minister for Financial Services, Superannuation and Corporate Law, has referred several aspects of Australia’s...Read more read more

More Australian Taxation Office guidance on taxation of employee share schemes
05/07/2010

During June 2010, the Australian Taxation Office (ATO) released several guidance notes for employers and employees on...Read more read more

New share plan tax reporting requirements to be complied with from 14 July 2010
05/07/2010

On 16 and 18 June 2010 the Australian Taxation Office (ATO) released information, including pro-forma reporting forms...Read more read more