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
There are many types of employee share schemes (ESS) and the type of scheme generally determines the tax treatment.