Search for     
ato.gov.au        Individuals section only        
Advanced search
Search tips
> Businesses > Employee share schemes - home   
 
Employee share schemes - home
  
Increase text size Decrease text size
 
An employee share scheme (ESS) is a scheme under which shares, stapled securities or rights to acquire them (ESS interests) in a company are provided to an employee or their associate in relation to the employee's employment. This page provides information for both employees and employers participating in an ESS.
View current years' pages
Calculators, rates and forms
Forms and instructions
In detail
Employer reporting requirements
Rollover relief
2009-10 supplementary employer reporting requirements for employee share schemes
These supplementary employer reporting requirements in relation to employee share schemes only apply to the 2009-10 income year.
2010-11 supplementary reporting requirements for employee share schemes - reduced ESS statements
These supplementary employer reporting requirements in relation to employee share schemes only apply to the 2010-11 income year.
Declaration of the value of unlisted shares
Form for declaring the market value of unlisted shares for paragraph 139FB(1)(a) of the Income Tax Assessment Act 1936. This establishes the value of shares provided under an employee share scheme which are not listed on an approved stock exchange.
2009-10 supplementary employer reporting requirements for employee share schemes
These supplementary employer reporting requirements in relation to employee share schemes only apply to the 2009-10 income year.
2010-11 supplementary reporting requirements for employee share schemes - reduced ESS statements
These supplementary employer reporting requirements in relation to employee share schemes only apply to the 2010-11 income year.
Declaration of the value of unlisted shares
Form for declaring the market value of unlisted shares for paragraph 139FB(1)(a) of the Income Tax Assessment Act 1936. This establishes the value of shares provided under an employee share scheme which are not listed on an approved stock exchange.
Employee share schemes - rollover relief changes
If you acquired shares or rights under an employee share scheme (ESS), and the company is restructured, you may be entitled to some relief under the ESS tax provisions. Relief is available from 1 July 2004.
Employee share schemes - rollover relief changes
If you acquired shares or rights under an employee share scheme (ESS), and the company is restructured, you may be entitled to some relief under the ESS tax provisions. Relief is available from 1 July 2004.
  
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page