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Employee share schemes

Last updated 8 May 2024

List of approved forms – Employee share schemes

Title

Approved form legislative reference

NAT number

Employee share scheme (ESS) annual report

Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953, the following forms are approved for the lodgment of the Employee share schemes annual report under section 392-5 of Schedule 1 to the Taxation Administration Act 1953.

(1) If the form is given using ATO stationery:

Employee share scheme (ESS) annual report NAT 73514

(2) If the form is given other than using ATO stationery it conforms to:

Electronic reporting specification – Employee share scheme (ESS) annual report version 3.0.1External Link, which is published at softwaredevelopers.ato.gov.au.

The Employee share scheme (ESS) bulk load Excel spreadsheet, for 2015 prior years only. Further information is published at How to lodge your ESS annual report electronically.

73514

Employee share scheme statement – original statement

Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953, the following forms are approved as employee statements as required under section 392-5 of Schedule 1 to the Taxation Administration Act 1953.

(1) If the form is given using ATO stationery:

(a) For income years 2019-20 and onwards

Employee share scheme statement NAT 75282

(b) For income years from 2009-10 to 2018-19

Employee share scheme statement NAT 73433

(2) If the form is given other than using ATO stationery it satisfies:

Electronic reporting specification – Self-printing employee share scheme statement – employee summaries version 1.0.1External Link, which is published at softwaredevelopers.ato.gov.au.

75282

or

73433

Employee share scheme employee statement – amended statement

Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953, the following forms are approved as employee statements as required under section 392-5 of Schedule 1 to the Taxation Administration Act 1953.

(1) If the form is given using ATO stationery:

(a) For the 2019-20 income year onwards

Employee share scheme statement – amended NAT 75283

(b) For income years 2009-10 to 2018-19

Employee share scheme statement – amended NAT 73434

(2) If the form is given other than using ATO stationery it satisfies:

Electronic reporting specification – Self-printing employee share scheme statement – employee summaries (version 1.0.1), which is published at softwaredevelopers.ato.gov.auExternal Link.

75283

or

73434

Employee share scheme annual report - supplier lodgment declaration

Section 392-5 of Schedule 1 to the Taxation Administration Act 1953.

 

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QC27234