This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention


From 1 July 2009, you are subject to withholding and reporting obligations if under an employee share scheme (ESS) you provide ESS interests (that is, shares, stapled securities and rights to acquire shares and stapled securities) to your employees or to their associates.

This document applies to withholding and reporting obligations for 2009-10 only. Read in conjunction with Employer reporting requirements for employee share schemes.

    Last modified: 16 Jun 2010QC 28059