• Tax return

    If you receive ESS interests in a taxed-upfront scheme or have a deferred taxing point for your ESS interests in a tax-deferred scheme, you need to include the discount in your tax return. You will need your ESS statements from your employer.

    ESS discounts are recorded at Question 12 of the Individual income tax return. Make sure you record your ESS discounts in the correct income year.

    Last modified: 21 Dec 2015QC 47650