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  • Types of ESS

    There are different types of employee share schemes (ESS) that your employer may offer. The tax treatment that applies will generally depend on the type of ESS.

    You can participate in as many schemes in an income year as your employer will allow. For example, you might be provided with ESS interests in an up-front scheme and ESS interests that are eligible for the start-up concession in the same income year.

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    Last modified: 21 Dec 2015QC 47639