You may be entitled to exclude the discount from your assessable income and receive a refund of taxes paid if you received a discount under an employee share scheme (ESS) and included it in your assessable income for:
- shares, stapled securities or rights to acquire shares or stapled securities (ESS interests) and your interests are subsequently forfeited
- a right that has been forfeited, lapsed, expired or lost (without the right having been disposed of or exercised).
See also