RG 49 Employee incentive schemes (updated)

18 August 2026MediumASICGuidanceRG 49

ASIC updated its employee incentive scheme guide, which still applies to legacy schemes set up under superseded class orders and does not reflect the 2022 Div 1A reforms. A fuller review is flagged as pending.

What it means for business

Consider checking whether an existing ESOP sits under legacy relief or the newer Div 1A regime before issuing further offers.

What does this mean for your business?

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