• ESS: Genuine disposal restrictions and deferred taxing points

    Introduction

    This information explains what we consider to be genuine disposal restrictions under an employee share scheme (ESS) and when we consider they will no longer apply.

    The information applies only to ESS interests (shares, stapled securities and rights to acquire shares or stapled securities) acquired under an ESS after 30 June 2009.

      Last modified: 01 Jul 2015QC 27241