Search for     
ato.gov.au        legal database        
Advanced search
Search tips
 
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.
An introduction to employee share schemes
An introduction to employee share schemes, for employees and employers.
Deferred taxing points: genuine disposal restrictions
Explains what we consider to be genuine disposal restrictions under an employee share scheme (ESS) and when we consider they will no longer apply, for ESS interests (shares, stapled securities and rights to acquire shares and stapled securities) acquired after 30 June 2009.
Restrictions and forfeiture
Outlines the tax treatment of lapsed and forfeited employee share scheme interests, which were acquired under an employee share scheme.
Real risk of forfeiture
Outlines the test for whether there is a real risk that the benefits of shares or rights may never be realised because the employee share scheme interest may be forfeited.
Employee share scheme (ESS) annual report
Instructions and form for employee share scheme (ESS) information.
Employee share scheme annual report - supplier lodgment declaration
This declaration must be completed for each financial year a supplier lodges one or more employee share scheme (ESS) annual reports electronically on behalf of an employer.
Employee share scheme statement
Original employee share scheme statement.
Employee share scheme statement - amended employee summary
Amended employee share scheme employee summary.
Employee share schemes - request for a later election
Instructions on how to complete a request to allow a later election for the discount on shares, stapled securities or rights acquired under an ESS to be assessed at acquisition. Only applicable to shares, stapled securities or rights to acquire them, acquired before 1 July 2009.
Electronic storage media information - Employee share scheme annual reports
Complete this form if you are lodging your ESS annual report data file by electronic storage media.
Employee share scheme - guide for employers
A guide for employers about how rules apply to employee share schemes (ESS) from 1 July 2009.
Employee share scheme (ESS) ATO developed reporting products
Information on reporting options for third party reporters.
Employee share schemes calculator
You can use this calculator to estimate the market value of unlisted rights and the discount received when an employee joins an employee share scheme.
Employee share scheme benefits provided to non-employees
Explains when shares, stapled securities or rights to acquire them, provided to individuals who are not employees, will be treated as employee share scheme interests (ESS interests).
Employee share scheme news and updates
News about employee share schemes (ESS) and how to subscribe to our online bulletin.
Employee share scheme rollover relief
If you acquired shares or rights under an employee share scheme (ESS) and a corporate restructure or takeover happens, tax relief may be available under the ESS rules if you received replacement shares or rights.
Employee share schemes - guide for employees
General guide explaining how the employee share scheme (ESS) rules apply to ESS interests acquired on or after 1 July 2009. The rules also apply to some shares and rights acquired before that time, which is explained further within this document.
Employee share schemes - record keeping
Describes the records you need to keep if you receive shares, stapled securities or rights to acquire them, under an employee share scheme (ESS).
Employee share schemes - answers to frequently asked questions by employees
Answers to some common questions and examples of how employee share scheme rules operate for shares and rights acquired before 1 July 2009.
Deferred taxing points: genuine disposal restrictions
Explains what we consider to be genuine disposal restrictions under an employee share scheme (ESS) and when we consider they will no longer apply, for ESS interests (shares, stapled securities and rights to acquire shares and stapled securities) acquired after 30 June 2009.
Employee share scheme (ESS) annual report
Instructions and form for employee share scheme (ESS) information.
Employee share schemes - guide for employees
General guide explaining how the employee share scheme (ESS) rules apply to ESS interests acquired on or after 1 July 2009. The rules also apply to some shares and rights acquired before that time, which is explained further within this document.
Employee share schemes - supporting document and information requirements for objections
Lists the documents and information we usually need to process objections about employee share schemes.
How to lodge your employee share scheme annual report electronically
Information to help you lodge your employee share scheme (ESS) annual report electronically.
Market valuation for tax purposes
This guide is intended to provide assistance to taxpayers and their advisers (including valuers) on the processes to establish a market value for taxation purposes.
Employee share scheme annual report - supplier lodgment declaration
This declaration must be completed for each financial year a supplier lodges one or more employee share scheme (ESS) annual reports electronically on behalf of an employer.
Employee share scheme rollover relief
If you acquired shares or rights under an employee share scheme (ESS) and a corporate restructure or takeover happens, tax relief may be available under the ESS rules if you received replacement shares or rights.
Employee share schemes - record keeping
Describes the records you need to keep if you receive shares, stapled securities or rights to acquire them, under an employee share scheme (ESS).
Employer reporting requirements for employee share schemes
Information on employer reporting requirements about employee share schemes (ESS).
Guide to correcting mistakes and disputing decisions
The way you query or dispute a decision we have made about your tax or superannuation affairs, ask for interest charges or penalties on your tax bill to be remitted, correct a mistake you've made, or rectify misleading information you have given us largely depends on what tax is involved.
Market value of listed shares and stapled securities
Guidance on calculating the market value of listed shares and stapled securities acquired by an employee under an employee share scheme.
Restrictions and forfeiture
Outlines the tax treatment of lapsed and forfeited employee share scheme interests, which were acquired under an employee share scheme.
Employee share scheme statement
Original employee share scheme statement.
Employee share schemes - answers to frequently asked questions by employees
Answers to some common questions and examples of how employee share scheme rules operate for shares and rights acquired before 1 July 2009.
Employee share schemes - supporting document and information requirements for private rulings
Lists the documents and information we usually need to process private rulings about employee share schemes.
Market value of unlisted rights to acquire listed shares and stapled securities
Guidance on calculating the market value of unlisted rights over listed shares and stapled securities, acquired by an employee under an employee share scheme.
Real risk of forfeiture
Outlines the test for whether there is a real risk that the benefits of shares or rights may never be realised because the employee share scheme interest may be forfeited.
Employee share scheme statement - amended employee summary
Amended employee share scheme employee summary.
Employee share schemes - request for a later election
Instructions on how to complete a request to allow a later election for the discount on shares, stapled securities or rights acquired under an ESS to be assessed at acquisition. Only applicable to shares, stapled securities or rights to acquire them, acquired before 1 July 2009.
An introduction to employee share schemes
An introduction to employee share schemes, for employees and employers.
Australian resident investor - Refund application for tax file number (TFN) amounts deducted
Form to be used to claim a refund of amounts withheld by investment bodies because a tax file number (TFN) was not quoted. These amounts may have been withheld from interest, dividends or unit trust distributions.
Electronic storage media information - Employee share scheme annual reports
Complete this form if you are lodging your ESS annual report data file by electronic storage media.
Employee share scheme - guide for employers
A guide for employers about how rules apply to employee share schemes (ESS) from 1 July 2009.
Employee share scheme (ESS) ATO developed reporting products
Information on reporting options for third party reporters.
Employee share scheme benefits provided to non-employees
Explains when shares, stapled securities or rights to acquire them, provided to individuals who are not employees, will be treated as employee share scheme interests (ESS interests).
Employee share scheme news and updates
News about employee share schemes (ESS) and how to subscribe to our online bulletin.
Employee share schemes - indeterminate rights
Outlines the definition and tax treatment of indeterminate rights.
Employee share schemes calculator
You can use this calculator to estimate the market value of unlisted rights and the discount received when an employee joins an employee share scheme.
Foreign income exemption for Australian residents and temporary residents - employee share schemes
Outlines the tax treatment of employee share schemes (ESS) for temporary residents and Australian residents engaging in foreign service.
Supplementary reporting requirements for employee share schemes - reduced ESS statements 2011-12
These supplementary employer reporting requirements in relation to employee share schemes only apply to the 2011-12 income year.
Employee share schemes - indeterminate rights
Outlines the definition and tax treatment of indeterminate rights.
Employee share schemes - supporting document and information requirements for objections
Lists the documents and information we usually need to process objections about employee share schemes.
Guide to correcting mistakes and disputing decisions
The way you query or dispute a decision we have made about your tax or superannuation affairs, ask for interest charges or penalties on your tax bill to be remitted, correct a mistake you've made, or rectify misleading information you have given us largely depends on what tax is involved.
Employee share schemes - supporting document and information requirements for private rulings
Lists the documents and information we usually need to process private rulings about employee share schemes.
How to lodge your employee share scheme annual report electronically
Information to help you lodge your employee share scheme (ESS) annual report electronically.
Employer reporting requirements for employee share schemes
Information on employer reporting requirements about employee share schemes (ESS).
Supplementary reporting requirements for employee share schemes - reduced ESS statements 2011-12
These supplementary employer reporting requirements in relation to employee share schemes only apply to the 2011-12 income year.
Foreign income exemption for Australian residents and temporary residents - employee share schemes
Outlines the tax treatment of employee share schemes (ESS) for temporary residents and Australian residents engaging in foreign service.
Market valuation for tax purposes
This guide is intended to provide assistance to taxpayers and their advisers (including valuers) on the processes to establish a market value for taxation purposes.
Market value of listed shares and stapled securities
Guidance on calculating the market value of listed shares and stapled securities acquired by an employee under an employee share scheme.
Market value of unlisted rights to acquire listed shares and stapled securities
Guidance on calculating the market value of unlisted rights over listed shares and stapled securities, acquired by an employee under an employee share scheme.
 
Give us your feedback
 
Top of page
More information on page