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  • Non-concessional ESS

    Some employee share schemes (ESS) don't qualify for concessional tax treatment. These are known as non-concessional ESS.

    If you provide your employees with a discount on ESS interests but either 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, and are not eligible for the reduction.

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    Last modified: 07 May 2020QC 47625