Employee share plans: Recent industrial relations and taxation developments
The use of employee share plans is on the increase in Australia. However, many organisations have not yet fully embraced the concept of employee share plans. This paper reviews the current human resource literature on employee share plans and provides an overview of the current and pending taxatio...
| Main Authors: | , , |
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| Format: | Working Paper |
| Published: |
Curtin University of Technology
1995
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| Online Access: | http://hdl.handle.net/20.500.11937/30777 |
| _version_ | 1848753186863579136 |
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| author | Travaglione, Tony Pinto, Dale Cacioppe, Ronald |
| author_facet | Travaglione, Tony Pinto, Dale Cacioppe, Ronald |
| author_sort | Travaglione, Tony |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The use of employee share plans is on the increase in Australia. However, many organisations have not yet fully embraced the concept of employee share plans. This paper reviews the current human resource literature on employee share plans and provides an overview of the current and pending taxation treatment of these plans in Australia. Organisations are provided with arguments supporting the use of employee share plans based on increased motivation, commitment and productivity of employee ownership along with the associated benefits of reduced turnover and absenteeism. However, there is a set of complex tax requirements and incentives, several of which are changing, which require time, effort and money to implement. Organisations committed to encouraging greater worker involvement and a greater share of financial information should turn to employee share plans irrespective of changing taxation requirements and treatment of such plans. |
| first_indexed | 2025-11-14T08:20:31Z |
| format | Working Paper |
| id | curtin-20.500.11937-30777 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:20:31Z |
| publishDate | 1995 |
| publisher | Curtin University of Technology |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-307772017-01-30T13:21:29Z Employee share plans: Recent industrial relations and taxation developments Travaglione, Tony Pinto, Dale Cacioppe, Ronald The use of employee share plans is on the increase in Australia. However, many organisations have not yet fully embraced the concept of employee share plans. This paper reviews the current human resource literature on employee share plans and provides an overview of the current and pending taxation treatment of these plans in Australia. Organisations are provided with arguments supporting the use of employee share plans based on increased motivation, commitment and productivity of employee ownership along with the associated benefits of reduced turnover and absenteeism. However, there is a set of complex tax requirements and incentives, several of which are changing, which require time, effort and money to implement. Organisations committed to encouraging greater worker involvement and a greater share of financial information should turn to employee share plans irrespective of changing taxation requirements and treatment of such plans. 1995 Working Paper http://hdl.handle.net/20.500.11937/30777 Curtin University of Technology fulltext |
| spellingShingle | Travaglione, Tony Pinto, Dale Cacioppe, Ronald Employee share plans: Recent industrial relations and taxation developments |
| title | Employee share plans: Recent industrial relations and taxation developments |
| title_full | Employee share plans: Recent industrial relations and taxation developments |
| title_fullStr | Employee share plans: Recent industrial relations and taxation developments |
| title_full_unstemmed | Employee share plans: Recent industrial relations and taxation developments |
| title_short | Employee share plans: Recent industrial relations and taxation developments |
| title_sort | employee share plans: recent industrial relations and taxation developments |
| url | http://hdl.handle.net/20.500.11937/30777 |