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Types of ESS

There are different types of employee share schemes (ESS) your employer may offer you. It is important to know about the different schemes as their tax treatment differs.

Last updated 20 December 2015

There are different types of employee share schemes (ESS) that your employer may offer. The tax treatment that applies will generally depend on the type of ESS.

You can participate in as many schemes in an income year as your employer will allow. For example, you might be provided with ESS interests in an up-front scheme and ESS interests that are eligible for the start-up concession in the same income year.

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Some ESS are not eligible for concessional treatment.

Concessional tax treatment can apply where particular conditions are met.

QC47639