ESS basics

If employee share schemes (ESS) interests are granted at a discount, special tax treatment may apply (as long as the eligibility conditions are met). It is important to know how ESS works so you understand the eligibility conditions that apply to you.

Changes to the tax treatment of ESS took effect on 1 July 2015.

Find out about

• Terms we use
• Market value
• Key ESS changes in detail

See also

• Concessions for start-up companies
• Changes to existing rules

Understand the basic terms we use and special tax treatments for employee share schemes (ESS).