View the report as separate downloadable parts:

Chair's Foreword

Abbreviations

Members

Terms of Reference

List of Recommendations

1. Introduction

  Inquiry Overview
  Report Outline
  Employee Share Schemes in Australia

2. Understanding Employee Share Schemes

  Employee Share Scheme benefits
  Measuring usage of Employee Share Schemes in Australia
  Committee comment

3. Effectiveness of the 2015 reforms

  Limited tax incentives
  Cessation of employment as a taxation point
  Committee comment

4. Creating a conducive regulatory framework

  Regulatory hurdles and exemptions
  Laws versus regulatory frameworks
  Inconsistencies in Employee Share Schemes’ tax treatment
  Committee comment

A. Submissions

B. List of Public Hearings and Witnesses