Joe Hockey (North Sydney, Liberal Party, Treasurer) Share this | Hansard source

Unlike Labor, who introduced change after change on employee share schemes, we are saying employees should not have to pay tax on shares when they have not realised any benefit from those shares. Importantly, we are looking at ways we can help small business to fund their growth. Our new initiatives in relation to crowd funding are going to help those public companies to lift with the amount of capital they need to access new markets. Everything we are doing is about growing business, growing opportunity and growing jobs for more Australians.

See this speech in context