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Non-concessional schemes

Some ESS are not eligible for concessional treatment.

Last updated 20 December 2015

If you acquire ESS interests at a discount and the scheme, or your circumstances, do not meet the conditions for concessional treatment, the discount you receive is assessable in the year you acquire the ESS interests.

The ESS interests are treated as if they were provided from an upfront scheme - not eligible for reduction.