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  • Attention

    Warning:

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

    End of attention

    Reduced reporting

    Attention

    Warning:

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

    End of attention

    There are instances where you do not need to lodge an Employee share scheme (ESS) annual report with us, but may still need to provide your employees with information to help them complete their tax return.

    To do this you can provide your employee with a reduced ESS statement, which is a simplified version of the full ESS statement.

    Further information

    You will need to read this along with Employee share scheme - guide for employers, including Terms we use.

    End of further information

    You may issue a reduced ESS statement to your employees for ESS interests (that is shares, stapled securities or rights to acquire them) provided to them (or their associates) if certain Conditions are met. However you must use specific wording on the reduced statement (which will vary according to the condition that applies).

      Last modified: 25 Jun 2013QC 35310