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Employee Share Ownership - Information for employers

Substantial changes to the taxation laws governing employee share schemes have been announced in the 2008-09 Budget.  These changes are not reflected in the information provided on this site or in the 'Getting Started'  kits.  You should therefore seek information and advice from a suitably qualified tax professional.


Employee share ownership plans (ESOP) can help align employee and employer interests, act as a motivational tool and improve organisational productivity, efficiency and competitiveness when used appropriately.

ESOPs can be used in any business - even those that are not listed on the Australian Stock Exchange. There are a variety of ways that ESOPs can be set up and tailored to suit businesses of all sizes and types.

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