Employee share schemes (ESS)
Some companies encourage employees to take part in employee share schemes (ESS). They offer their employees shares, stapled securities or rights, or options to acquire them at a discount.
Where you acquired ESS interests at a discount, the discount is taxed, although some concessions may apply.
You will need an ESS statement from your employer in order to complete your tax return.
You may be offered shares or securities or the right or option to acquire these at a discount by your employer. Employee share scheme income tax rules apply to this discount.