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  • Employee share scheme news and updates

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    Email alert

    Subscribe to our email alert by emailing ato-ess@ato.gov.au. The email alert contains updates on information about employee share scheme (ESS) reporting.

    Updates

    New reporting specification for 2017–18

    The ESS annual report specification v3.0.0External Link is now available. It has the required specifications to be used in the development of software for the electronic lodgment of the ESS annual report for the 2018 and subsequent financial years.

    Online form

    The online form option is only available to employers reporting for 50 employees or less with up to three different schemes per employee.

    See also:

    Common lodgment questions

    Unable to see the ESS online form in the ATO portals

    Providers reporting through ATO portals must ensure they have the correct permissions set in Access Manager to prepare and lodge ESS reports. Your access administrator can log in to Access Manager to set these permissions.

    Online form not loading

    Check that you are using Firefox as the default browser.

    Why does a tax agent need to have the income tax role selected to view the online form?

    Tax agents are required to make sure their client is registered in their client list. They need an Income Tax role added to the client profile to access the ESS online form through the Tax Agent Portal.

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    Difference between acquisition date and plan date

    • For taxed up front schemes the acquisition date is the same as the plan date.
    • For deferral schemes the acquisition date is the grant or offer date.

    The plan date is the vesting date or taxing event date in the financial year of reporting.

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    Lodging the report

    The ESS annual report is due 14 August. Both the file transfer and online form reporting methods must be lodged though the ATO portals.

    An AUSkey is required to access the portal. If you do not already have an AUSkey, further information on how to register is available below.

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    AUSkey

    An authentication option such as AUSkey is required to lodge on the portal. Reporters moving on to the portal will need to check their user permissions through their administrator AUSkey holder.

    By logging on to Access Manager, administrators are able to access and update staff permissions immediately.

    See also:

    ATO portal outages

    Details of planned outages and key updates to ATO portals are published at System maintenance.

    Help with lodging

    If you need help with lodging, you can contact us by:

      Last modified: 08 Dec 2017QC 27281