• What to read and do next

    For information on employee share schemes, reporting and withholding obligations, see:

    These publications contain detailed information on:

    • types of schemes that can be offered
    • conditions required to be satisfied to access concessional tax treatment
    • employer withholding obligations
    • reporting requirements
    • deductions available for employers.

    For further information on general market valuation principles and practice, see Market valuation for tax purposes.

      Last modified: 01 Jul 2015QC 27239