In 2022 and into 2023 there were significant changes made to the Income Tax Assessment Act and Corporations Act, followed by legislative instruments issued by ASIC. These reforms paved the way for a revolution in new employee share ownership plans (ESOPs) and their expansion across Australia. The changes are intended to make Australian companies – listed and unlisted, from start-up to ASX 50 – more competitive on the world stage, and to create the kind of employee skin-in-the-game that drives successful companies and economies.

• Examine the range of plan options both as described in legislation and new, more creative plans that are emerging.

• Explore the effect of legal and taxation issues, and exit scenarios and events on the success of various ESOP types.

The book presents all of this to you in plain English. Two-minute summaries are backed up by in-depth discussions and appendices of mathematical evidence covering company costs, employee benefits, tax and compliance for all stakeholders.

Together Denis and James have designed several unique equity plans, found only among their clients, aimed at overcoming the traditional challenges of ESOP adoption in Australia.