Employee Share Schemes (ESS)

ESS - 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).

ESS - Indeterminate rights

Outlines the definition and tax treatment of indeterminate rights.

ESS - Reporting requirements for employers

Information on employer reporting requirements about employee share schemes (ESS) and examples.

Employee share scheme options and acquisition of shares by self-managed super funds

How we treat employee share scheme shares or share options received by a self-managed super fund.

Employee share schemes

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.

Employee share schemes calculator

Calculate the discount amount of the unlisted rights and underlying shares acquired under an employee share scheme.