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ESS – standard documents for the start-up concession

These templates assist eligible start-up companies to establish and operate an employee share scheme.

Last updated 6 August 2023

Standard document templates to assist eligible start-up companies establish and operate an employee share scheme (ESS).

Standard documents

The standard documents require updates to include amendments to the Corporations Act 2001 and ASIC Class Order CO 14/1001 that apply from 1 March 2023.

If you want to use the documents prior to published updates, you should seek advice on the suitability of these documents for any offers of ESS interests.

The standard documents are:

Using the standard documents

These standard documents are not designed to meet all the requirements of every company.

The standard Plans and Offer letters have been provided in Word format, so that you can download and alter them to suit your circumstances.

We can't recommend or endorse any one product or service over another and will not be responsible for any loss, damage, cost or expense in connection with using this application.

We have not carried out any testing of the listed applications and do not carry out any form of security testing of developer products or services.

If you intend to use the interactive application, you are encouraged to ask the developers about the security aspects of their products and the services they provide.

For more information on ESS for employers of start-ups, see: