ato logo
Search Suggestion:

Restrictions and forfeitures

Find out about restrictions and forfeitures relating to employee share schemes.

ESS - Genuine disposal restrictions and deferred taxing points

Understand genuine disposal restrictions under an employee share scheme (ESS) and when they no longer apply.

Lapsed and forfeited employee share scheme interests

The tax treatment of lapsed and forfeited employee share scheme interests acquired under an employee share scheme (ESS).

ESS - Real risk of forfeiture

Test whether there is a real risk that the benefits of shares or rights may never be realised.

QC82047