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