A-Z index

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.