The rate of FBT is high, virtually equal to the cost of the benefit. This, combined with the various exemptions and reductions in FBT that are specific to Australia, have resulted in a thriving industry around salary packaging. But how well do employers and employees understand salary packaging?

Here are some of the most common misconceptions.

Employee share schemes can add enormous value to remuneration packages and be highly effective at aligning company and individual objectives. Here are some important considerations for employers considering introducing a new employee share scheme.