Employee share schemes - supporting document and information requirements for objections

This page lists the documents and information we usually need to process objections about the subject displayed.

Send the documents and information listed with your objection form. Disregard the documents and information on this page that you have previously provided.

• Full details of the shares, stapled securities or rights to acquire them (ESS interests), acquired under an employee share scheme, including:
• the date of acquisition
• the market value at the time they were acquired
• the purchase price paid to acquire them (including payment dates)
• the number acquired and class or type of shares
• the names of the employee share scheme and entity that issued the ESS interests.
• Did you pay any consideration to acquire the ESS interests?
• If you paid any consideration, was this amount less than their market value at the time of acquisition?
• Were rights sold or were they exercised and shares acquired through the exercise of the rights?
• If applicable, the proceeds received for the ESS interests and the date of disposal.
• Any statements and information provided by your employer on the operation of the employee share scheme.
• A copy of the relevant employee share plan.
• The type of plan - whether it is upfront or deferred.
• Are you still employed by the company?
• Any other information you believe is relevant that relates to your employee share scheme.

If your objection relates to ESS interests that were acquired before 1 July 2009, the following additional information is required:

• Are the ESS interests qualifying (as per former Section 139CD of the Income Tax Assessment Act 1936)?
• Was an election made before the lodgment of the income tax return for the year that the ESS interests were acquired?