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Law Council of Australia

Business Law Section

Employee Share Schemes – Revised Exposure Draft Legislation

The Corporations Committee of the Business Law Section of the Law Council of Australia (the Committee) provided a submission to the Commonwealth Treasury (Treasury) on the revised exposure draft legislation released on 23 December 2021 that seeks to remove regulatory barriers in offering Employee Shares Schemes (ESS), which build on the previously consulted ESS reforms in August 2021 (Revised Exposure Draft Legislation).

The Committee would like to acknowledge and express gratitude to Treasury for taking on board the majority of the recommendations in relation to the Revised Exposure Draft Legislation proposed in the Committee’s submissions dated 25 August 2021.

You can read the full submission below.


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