Show download pdf controls
  • Types of ESS

    There are many types of employee share schemes (ESS). Generally, the type of scheme determines the tax treatment that applies.

    The tax treatment can be either:

    • non-concessional – this means the employee or scheme does not meet the conditions for special tax treatment to apply
    • concessional – this means the employee and scheme meet the conditions for concessional tax treatment to apply.

    An employee can be offered ESS interests under as many different types of schemes as the employer would like to offer them.

    See also:

    Last modified: 21 Dec 2015QC 47624