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Valuing ESS Interests
A company, whether listed or unlisted, can grant its employees an interest in its equity (ESS Interest), including through an employee share scheme (ESS) or employee share option plan (ESOP). There are restrictions contained in both the Corporations Act 2001 (Cth) (Corporations Act) and Income Tax Assessment Act 1997 (Cth) (ITAA) that determine the price…
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ESS vs ESOP – what’s the difference?
Employee share schemes (ESS) and employee share option plans (ESOP) are commonly used by corporations to incentivise employees and align performance with company growth by providing them with an interest in the company. While the terms are often used interchangeably, they have distinct legal and structural differences under Australian law. This article explains the key…
Employee share option scheme
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