Ingrid Landau has worked as a Research Fellow on the ESOP project at Melbourne Law School. She now works as a researcher and industrial officer in the trade union movement.

Ann O'Connell is Professor at Melbourne Law School. Her scholarly research and teaching interests include taxation generally as well as taxation of not-for-profits; and not-for profits and the law.

Ian Ramsay is the Harold Ford Professor of Commercial Law at Melbourne Law School, University of Melbourne, where he is also Director of the Centre for Corporate Law and Securities Regulation. He is a member of the federal government's Corporations and Markets Advisory Committee, the Companies Auditors and Liquidators Disciplinary Board, the Australian Securities and Investments Commission's External Advisory Panel and the Corporations Law Committee of the Law Council of Australia. Former positions he has…