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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.

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    How to issue a reduced ESS statement

    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

    If you meet the conditions for issuing a reduced ESS statement to your employee you will need to use specific authorised wording that will be different depending on the circumstances.

    Select one of the following for more information about how to prepare a reduced ESS statement for your employees:

    • Condition 1 - ESS interests acquired before 1 July 2009 where the $1,000 exemption applies
    • Condition 2 - ESS interests acquired after 30 June 2009 through a tax-deferred scheme with no taxing point during 2012-13.
      Last modified: 25 Jun 2013QC 35310