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  • Employee share schemes (ESS) discounts

    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.

    ESS offer employees the following benefits:

    • shares in the company they work for at a discounted price
    • the opportunity to buy shares in the company in the future (this is called a right or option).

    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.

    See also:

    Last modified: 28 Apr 2020QC 27114