Full Record

Background - concepts behind employee share ownership, benefits and costs, groups which benefit, types of plans, share plans compared with conventional employee benefits, the overseas experience: share plans in the United Kingdom Establishing an employee share plan - financing, mechanics (initial considerations, using shares or options, final decisions) Presenting the plan and measuring success - trade union and employer views and attitudes, presenting the plan to employees, shareholders and stakeholders Legal considerations - regulatory framework and the use of trusts, taxation of plans Appendices - checklist, share ownership in Australia, research on the effect of plans, time frames, ACTU attitude, Australian Investment Managers' Association - guide to employee share plans, Australian Stock Exchange - listing rules, example of explanatory material prepared for a plan, selected Australian experience