What to read/do next
For information on employee share schemes, reporting and withholding obligations, see ESS - guide for employers. This guide contains detailed information on:
- types of schemes that can be offered
- conditions required to access concessional tax treatment
- employer withholding obligations
- reporting requirements
- deductions available for employers.
For information on real risk of forfeiture of ESS interests, see Real risk of forfeiture.
For information on the employer reporting requirements, see Employer reporting requirements for employee share schemes.
Explains what we consider to be genuine disposal restrictions under an employee share scheme (ESS) and when we consider they will no longer apply, for ESS interests (shares, stapled securities and rights to acquire shares and stapled securities) acquired