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  • Non-concessional ESS

    If you provide your employees with a discount on ESS interests but the scheme or the employee do not meet the conditions for concessional tax treatment, your employee will be taxed on the discount in the year they receive the ESS interests. The ESS interests are treated as if they were provided from an upfront scheme - not eligible for reduction.

    Last modified: 21 Dec 2015QC 47625