Australian Employment remuneration and incentives can now be allocated between cash and share schemes tax-effectively, to more closely match US and other overseas benefits policies.

Changes to the Australian employee share scheme (ESS) taxation regime, taking effect from 1 July 2015, allow taxing points to be deferred for longer and introduce a significant new concession for “start-ups”. For new investors into Australia, it is easier for Australian plans to replicate or match the schemes of US, UK and other overseas parent company schemes.